Results 101 to 110 of about 3,929 (296)

The hare and the tortoise: Open access publications' immediate impact and lasting advantage

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Open Access has changed how research is published and discovered. Studies generally report that OA articles are cited and mentioned more often than non‐OA, describing an open access advantage (OAA). The mechanisms causing the OAA are under‐investigated: this research analyzes citation and altmetrics post‐publication, reporting on the ...
Michael Taylor
wiley   +1 more source

Digital innovation for a greener future: the role of artificial intelligence in Europe's biofuel transition

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract This study investigates the relationship between artificial intelligence (AI) development and biofuel production using a balanced panel dataset of 12 European Union (EU) countries over the 2008–2024 period. Employing feasible generalized least squares (FGLS) estimation with distributed lag specifications, the analysis controls for Renewable ...
Tufan Sarıtaş   +3 more
wiley   +1 more source

Trend study of Earnings Quality over time in Tehran Stock Exchange listed companies [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2010
This paper investigates earnings quality’s trend in Tehran stock exchange listed companies over the period 1380-1387 using a sample of 64 companies in 4 industries.
G. Boulou   +2 more
doaj  

Active surveillance of drug safety in healthcare data: Sequential monitoring of bacterial and serious urinary tract infection risk in sodium‐glucose cotransporter 2 inhibitor users

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Abstract Introduction Active surveillance of adverse events using healthcare data is emerging as complementary to the monitoring of spontaneous reports and stand‐alone pharmacoepidemiologic studies. The risk of urinary tract infections (UTIs) was listed as a special warning for sodium‐glucose cotransporter‐2 inhibitors (SGLT2is) when marketed in Europe
Haoxin Le   +5 more
wiley   +1 more source

Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]

open access: yes
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Willekens, Marleen   +1 more
core  

Audit Committees and Financial Reporting Quality [PDF]

open access: yes, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core  

Cost‐effectiveness of DPYD genotyping prior to fluoropyrimidine‐based treatment for colorectal cancer in Wales

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Abstract Background Regulatory guidance in the United Kingdom advises DPYD genotyping prior to fluoropyrimidine‐based treatment. This economic evaluation estimated the costs and outcomes associated with DPYD screening prior to prescribing fluoropyrimidines for colorectal cancer in Wales and also considers additional variants to those included in ...
Catrin O. Plumpton   +8 more
wiley   +1 more source

Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

open access: yes
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
core  

What works in internal alternative provision? A salutogenic analysis

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Schools across England are setting up ‘internal alternative provision’ to meet the social, emotional and mental health needs of increasing numbers of pupils at risk of suspension, exclusion and absence. However, there is little guidance about what good practice looks like.
Emma Simpson
wiley   +1 more source

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