Natural Resources Forum, EarlyView.ABSTRACT This study examines the determinants of environmental efficiency in Germany between 1990 and 2022, focusing on labor productivity, green R&D productivity, fossil fuel inefficiency, and energy efficiency R&D expenditures. Using the Inverse Load Capacity Factor per unit of GDP as an indicator of environmental efficiency, the analysis utilizes ...
Mustafa Naimoğlu +2 more
wiley +1 more source
Association between mobile phone use and risk of rheumatoid arthritis: A large prospective cohort study. [PDF]
PLoS OneRen S +5 more
europepmc +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Season of birth in Puerto Rico: Rethinking changes in patterns using 90 years of births occurring under US occupation. [PDF]
Biodemography Soc BiolSantos-Lozada AR, De Jesús Álvarez W.
europepmc +1 more source
Impact of management's irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking. [PDF]
Front Psychol, 2022 Li L, Wu Q.
europepmc +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Associations between the national 'Swap to Stop' programme offering free vapes for smoking cessation and quit attempts in England: Results from a population-based survey. [PDF]
AddictionBuss VH +6 more
europepmc +1 more source
The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings
Accounting &Finance, EarlyView.ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald +3 more
wiley +1 more source
Environmental sustainability in Somalia: the role of clean cooking energy and remittances on ecological footprints. [PDF]
Sci RepHussein HA, Warsame AA.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study investigates the relationship between gender diversity in senior corporate positions and environmental, social and governance (ESG) initiatives, alongside their impact on corporate financial performance across European Union companies.
Paolo Saona, Laura Muro
wiley +1 more source