Results 201 to 210 of about 58,925 (299)

Settlement heritage on the Coastal Peninsula: an investigation of the spatiotemporal evolution of Shandong Province via GIS. [PDF]

Sci Rep
Pan Z, Huang Y, Guo Q, Qin Y, Deng Q, Liang J, Zheng L, Chen Y.   +7 more
europepmc   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

Journal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Managing government debt. [PDF]

Proc Natl Acad Sci U S A
Jiang W, Sargent TJ, Wang N, Yang J.
europepmc   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

How has the tobacco industry passed tax changes through to consumers in 12 sub-Saharan African countries? [PDF]

Tob Control
Sheikh ZD, Branston JR, van der Zee K, Gilmore AB, Gilmore AB.   +4 more
europepmc   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

The Influence of Earnings and Tax Management motivated by Tax Smoothing on Book-Tax Income Differences

Korea International Accounting Review, 2008
null 최강득, null 선정규, null Kyuheak Yang   +2 more
openaire   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, EarlyView.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

Estimating Causal Effects With Observational Data: Guidelines for Agricultural and Applied Economists

Journal of Agricultural Economics, EarlyView.
ABSTRACT Most research questions in agricultural and applied economics are causal in nature: they study how changes in one or more variables (such as policies, prices or weather) affect one or more other variables (e.g., income, crop yields or pollution).
Arne Henningsen, Guy Low, David Wuepper, Tobias Dalhaus, Hugo Storm, Dagim Belay, Stefan Hirsch   +6 more
wiley   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source