Results 161 to 170 of about 1,055 (231)

Insights into healthcare public managers' compensation: Influential factors and sustainable financing solutions: A scoping review. [PDF]

J Educ Health Promot
Alayi R, Nikoomanesh M, Nejhad SMM, Zali ME.   +3 more
europepmc   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Decoding budget awareness: A multivariate analysis of generation Z undergraduates. [PDF]

PLoS One
Güngör Göksu G, Eroğlu E, Yüksel C, Küçükaycan D.   +3 more
europepmc   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Characterization of lncRNAs contributing to drug resistance in epithelial ovarian cancer. [PDF]

Med Oncol
Siahestalkhi EK, Demiray A, Yaren A, Demiray AG, Tan S, Akça H.   +5 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Real-world experience with pazopanib in locally advanced and metastatic soft tissue sarcomas: a Hungarian retrospective single-center study. [PDF]

Pathol Oncol Res
Ecker N, Aranyi M, Kiss E, Kiss N, Lahm E, Nagy Z, Sikter M, Szabó Á, Szentesi AS, Takács K, Uhlyarik A, Vachaja J, Sebők B, Pápai Z.   +13 more
europepmc   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

Accounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun, Yuan George Shan, Lyndie Bayne, Nishant Agarwal   +3 more
wiley   +1 more source

A scoping review of future research trends and priorities in health systems. [PDF]

Health Res Policy Syst
Hadian M, Rezapour A, Shafaghat T, Bahariniya S, Heidari E, Jabbari A, Khanbebin MJ.   +6 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source