Results 221 to 230 of about 458,514 (310)

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Opposing Forced Displacement and Nuclear War is a Professional Obligation for Healthcare Workers and Public Health Advocates. [PDF]

Cureus
Irfan B, Shah MH.
europepmc   +1 more source

Federal Income Tax Exemption for Private Hospitals [PDF]

, 1968

core   +1 more source

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

The judicial response to rent controls in Europe: Protecting property rights against state's intervention? [PDF]

Eur J Law Econ
Sardo A, Cerruti G, Mateos Durán AD, Grillo A.   +3 more
europepmc   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Strategy or Necessity? The Determinants of Marriage Between Relatives in the Barcelona Area, Sixteenth-Nineteenth Centuries. [PDF]

Am J Hum Biol
Ruíz García J, Pujadas-Mora JM, López-Villanueva C.   +2 more
europepmc   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

A complexity science approach to law and governance. [PDF]

Philos Trans A Math Phys Eng Sci
Vivo P, Katz DM, Ruhl JB.
europepmc   +1 more source

Award of Attorney Feeds in Tax Litigation [PDF]

, 2011
Link, Mary Ann
core   +1 more source