Results 71 to 80 of about 31,820 (212)
Market orientation and national homicide rates
Criminology, EarlyView.Abstract We studied the influence of market orientation on national homicide rates. Multiple theoretical traditions equate the development and dominance of markets with higher crime rates. Some traditional sociological theoretical claims, however, suggest market expansion should reduce violence.
William Alex Pridemore, Meghan L. Rogers
wiley +1 more source
, 2003 Barro's (1979) tax smoothing hypothesis (TSH) assumes that the government is always subject to an "optimal" degree of discretion in budget policy, i.e., optimal in the sense that the welfare costs from taxation are minimized. This paper proposes a generalization of the TSH that relaxes this crucial assumption. Postwar evidence for Sweden indicates that
openaire
Turnover experiences in public accounting and alumni's decisions to “give back”
Contemporary Accounting Research, EarlyView.Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola +2 more
wiley +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
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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
A review of the rationales for corporate risk management: fashion or the need? [PDF]
This paper presents the extensive literature survey based both on theoretical rationales for hedging as well as the empirical evidence that support the implications of the theory regarding the arguments for the corporate risk management relevance and its
Danijela Miloš +2 more
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Economic Freedom and Audit Fees: Evidence From the USA
Accounting &Finance, EarlyView.ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain +3 more
wiley +1 more source
The impact of head orientation with respect to B<sub>0</sub> on diffusion tensor MRI measures. [PDF]
Imaging Neurosci (Camb), 2023 Kleban E, Jones DK, Tax CMW.
europepmc +1 more source
Increased Exposure of China to Asymmetric External Shocks: Is Fiscal Federalism an Efficient Answer? [PDF]
The aim of this paper is to examine whether there is a co-insurance mechanism against provincial aggregate income fluctuations between the Chinese provinces.
Jean-François BRUN +3 more
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Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source