Results 221 to 230 of about 58,925 (299)

Application of Wastewater-Based Epidemiology in Japan to Estimate the Prevalence of Substance Use Including Methamphetamine and Ephedrine. [PDF]

Chem Asian J
Do QTT, Ngo HKT, Zheng Q, Masahiro O, Thai PK.   +4 more
europepmc   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

Contemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Global burden and trends in ovarian cancer attributable to environmental risks and occupational risks in females aged 20-49 from 1990 to 2021, with projections to 2050: a cross-sectional study. [PDF]

BMC Public Health
Zhang R, Zhao J, Du P, Fan S, Wang L, Wang L, Fan Y.   +6 more
europepmc   +1 more source

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, Jeffrey Gramlich, M. Kathleen Harris   +2 more
wiley   +1 more source

E-cigarette use and smoking-related disparities in England: an observational study using small area estimation and nonparametric regression. [PDF]

Harm Reduct J
Prieger JE, Hampsher-Monk SC, Shahidinia N, Hunt ERW.   +3 more
europepmc   +1 more source

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, Ahsan Habib, Dinithi Ranasinghe, Marlissa Phillips   +3 more
wiley   +1 more source

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach

Accounting &Finance, EarlyView.
ABSTRACT This study examines how board expertise diversity influences firm performance using a novel machine learning approach to classify directors' professional backgrounds. Drawing on data from Spanish listed firms, we develop multidimensional expertise profiles that capture multiple skills held by each director.
Fernando Hernández‐Atienza, Juan Antonio Rodríguez‐Sanz, Benjamín Sahelices, Fernando Tejerina‐Gaite, César Vaca   +4 more
wiley   +1 more source

Global Marine Fishery Stock Productivity Under Climate Change. [PDF]

Glob Chang Biol
Ma S, Huse G, Ono K, Alix M, Tian Y, Hart PJB, Kjesbu OS.   +6 more
europepmc   +1 more source

Associations between the national ‘Swap to Stop’ programme offering free vapes for smoking cessation and quit attempts in England: Results from a population‐based survey

Addiction, EarlyView.
Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
Vera Helen Buss, Emma Beard, Lion Shahab, Erikas Simonavičius, Linda Bauld, Jamie Brown, Leonie Brose   +6 more
wiley   +1 more source

Giving the prostate the boost it needs: Spiral diffusion MRI using a high-performance whole-body gradient system for high b-values at short echo times. [PDF]

Magn Reson Med
Molendowska M, Mueller L, Fasano F, Jones DK, Tax CMW, Engel M.   +5 more
europepmc   +1 more source