Results 231 to 240 of about 49,818 (255)

A Review of Multi-Agent AI Systems for Biological and Clinical Data Analysis. [PDF]

Methods Protoc
Spieser J, Balapour A, Meller J, Patra KC, Shamsaei B.   +4 more
europepmc   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

Sweetened Beverage Tax Implementation and Change in Body Mass Index Among Children in Seattle.

JAMA Netw Open
Jones-Smith JC, Knox MA, Chakrabarti S, Wallace J, Walkinshaw L, Mooney SJ, Godwin J, Arterburn DE, Eavey J, Chan N, Saelens BE.   +10 more
europepmc   +1 more source

Intersecting Identities: Exploring stigma, minority stress, resilience, and identity in sexual and gender diverse youths of color. [PDF]

SSM Ment Health
Adeyeba M, Calvetti S, Lockett G, Sostre J, Slay L, Goldbach JT, Kipke MD.   +6 more
europepmc   +1 more source

Policy formulation and actor roles in the expanded Kenyan free maternity policy (Linda Mama): A policy analysis. [PDF]

PLOS Glob Public Health
Oyugi B, Audi-Poquillon Z, Kendall S, Peckham S, Barasa E.   +4 more
europepmc   +1 more source

Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan

Journal of Corporate Accounting and Finance, 2023
The link between auditor tax expertise and corporate tax avoidance is investigated in this study. Using a sample of Taiwanese listed firms from between 2005 and 2019, it is found that companies that hire auditor tax experts engage in a higher level of ...
Wu-Po Liu, Mengyu Ma
exaly   +2 more sources

Book-tax conformity and the demand for auditor-provided tax services: European evidence

Journal of Accounting Literature, 2023
Purpose: This study aims to examine the impact of different levels of required book-tax conformity (BTC) on audit clients' demand for auditor-provided tax services (APTS).

exaly   +2 more sources

Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services

Journal of Accounting, Auditing & Finance, 2011
In this study, the authors investigate the association between auditor-provided nonaudit tax services (NATS) and financial reporting quality for public companies in a post-Sarbanes-Oxley environment.
Weimin Wang
exaly   +2 more sources

Determinants of Tax Decisions in Jordan: Income and Sales Auditor Perspective

Journal of Risk and Financial Management
This study examines the factors influencing tax decision-making from the perspectives of income and sales auditors in Jordan. It explores how internal and external factors shape auditing processes and compliance.
Yousef Abu Siam, Sajed Al-Khleifat, Mahmoud Nassar, Mohammed Haroun Sharairi   +3 more
exaly   +2 more sources

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Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective

Accounting and Finance, 2023
Haiyan Yang, Yuyu Zhang, Jenny Jing Wang   +2 more
exaly