Results 121 to 130 of about 3,929 (296)
Neurovascular coupling in bone regeneration: Mechanisms, advanced biomaterials and challenges
BMEMat, EarlyView.This figure illustrates various material strategies for neurovascularized bone regeneration, including electroactive scaffolds, ion‐loaded materials, drug delivery systems, surface modifications, cells/cell products, growth factors, and peptides. These approaches aim to synergistically promote the regeneration of neural, vascular, and bone tissues ...
Yixin Ma +8 more
wiley +1 more source
Does the accruals quality premium arise from information risk?
, 2019 In this study, we examine whether the accruals quality premium arises from information risk through the following: (i) an investigation of the accruals quality (AQ) premium conditioned by market competition levels; (ii) a test of the impact of an ...
Zhang, Lijuan, Wilson, Mark
core +1 more source
Utterance evolution: the road to generative, combinatorial communicators
Biological Reviews, EarlyView.ABSTRACT Language has long been considered uniquely complex in the animal kingdom; however, animal research over the last decade has begun to challenge some long‐standing premises about exactly which language capacities are uniquely human. The task of resolving why and how complex communication systems evolve, particularly human language, has ...
Catherine Crockford +2 more
wiley +1 more source
Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information [PDF]
, 2010 This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and Hedging Activities, which was introduced in 2001.
Papa, Vincent
core
Discretionary Accruals Quality, Cost of Capital, and Diversification
, 2011 This study examines the discretionary accruals quality of single- and multiple-segment firms. The authors hypothesize and find that the discretionary accruals quality is lower for multiple-segment firms than single-segment firms, and for the same level ...
Suresh Radhakrishnan +5 more
core +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Firms’ financial flexibility and the profitability of style investing [PDF]
, 2011 This thesis examines how firms’ financial flexibility affects the profitability of three of the most commonly used style investing strategies. They are the value-growth trading strategy (going long on stocks with high Book-to-Market ratio and short on ...
CAO, VIET,NGA, Cao, Viet Nga
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Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
, 2010 Do managers exercise accounting discretion in an opportunistic or efficient manner? Good governance structures, which mitigate agency costs, are necessary to ensure that the accounting information supplied by management is not opportunistically ...
KEE, Koon Boon, Koon Boon Kee
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source