Results 121 to 130 of about 2,995 (254)

Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions

International Journal of Auditing, EarlyView.
ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley   +1 more source

Adverse commercial determinants of health in low- and middle-income countries: a public health challenge. [PDF]

Health Promot Int
Islam MM, De Lacy-Vawdon C, Gleeson D.
europepmc   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Survey dataset on key drivers of tax evasion. [PDF]

Data Brief
Al-Jundi SA, Augustine R.
europepmc   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

JCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source

Health taxation and need to pay health related taxes in Iran: A scoping review. [PDF]

Health Promot Perspect
Dargahi H, Kooshkebaghi M, Abolhasanbeigi Gallehzan N.   +2 more
europepmc   +1 more source

Corporate social (ir)responsibility and firm risk: The role of corporate governance

Journal of Financial Research, EarlyView.
Abstract We study how corporate governance moderates the relationship between corporate social responsibility (CSR), corporate social irresponsibility (CSI), and firm risk. We find that CSR reduces risk for firms with strong governance. In contrast, CSI increases firm risk more significantly for firms with stronger governance, suggesting that backlash ...
Craig Dunbar, Zhichuan Frank Li, Yaqi Shi   +2 more
wiley   +1 more source

Predictive modeling of tax compliance risks: A comparative study of machine learning approaches. [PDF]

PLoS One
Yang L.
europepmc   +1 more source

Distracted shareholders, information asymmetry, and capital markets: Evidence from the REIT industry

Journal of Financial Research, EarlyView.
Abstract We examine the impact of institutional monitoring on capital markets in an asset class with inherently low opportunity for agency risk. Despite the REIT industry's transparency, insufficient institutional oversight can produce adverse market outcomes. To capture shareholder distraction, we adapt the Kempf et al.
Collin Gilstrap, Alex Petkevich, Ozcan Sezer, Pavel Teterin   +3 more
wiley   +1 more source

Realistic threats escalating societal conflict: electoral distrust, strong leader support, and divided justice in South Korea's 2024-2025 political crisis. [PDF]

Front Psychol
Yu Y, Jung T.
europepmc   +1 more source