Schematic diagram showing the proposed approach for EV charging/discharging. ABSTRACT The number of electric vehicles (EVs) on the road is rising as a result of recent advancements in EV technology, and EVs are important to the smart grid economy. Demand response schemes involving electric vehicles have the potential to dramatically reduce the cost of ...
F. Zonuntluanga +6 more
wiley +1 more source
Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
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 ...
José A. C. Moreira, Peter F. Pope
core
All the bedrooms a stage: Reconceptualizing sex as “performance” to sex as “rehearsal”
Abstract In the United States, sex is often spoken about in terms of performance, and naturally invokes language of theatricality. Sexual performance has been used as an umbrella term to refer to sexual satisfaction, behavior, embodiment, and also pathology in terms of conditions such as erectile dysfunction.
Taylor Harmon
wiley +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
González-Sánchez M +2 more
europepmc +1 more source
Unveiling the chemical and biological properties of Litsea cubeba essential oil. ABSTRACT Litsea cubeba essential oil (LCEO) is recognised for its broad spectrum of biological activities, including antimicrobial and insecticidal effects, making it a promising natural alternative to synthetic agents.
Miroslava Kačániová +10 more
wiley +1 more source
Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly [PDF]
We show that the agency theory of overvalued equity (see Jensen, 2005) rather than investors' fixation on accruals explains the accrual anomaly, i.e., abnormal returns to an accrual trading strategy (see Sloan, 1996).Under the agency theory of overvalued
Kothari, S.P. +2 more
core +1 more source
Skull Base Surgery in the Pediatric Population—The 2nd International Collaborative Study (1995–2015)
ABSTRACT Background The current study presents the efforts of a global collaborative group to review the management and outcomes of malignant tumors of the skull base in the pediatric population worldwide. Patients and Methods A total of 28 institutions contributed data on 3061 patients. From this, there were 64 pediatric patients (2.1%).
Dan M. Fliss +50 more
wiley +1 more source
ABSTRACT Research on how to leverage high‐performance work systems (HPWS) and other strategic human resource management (HRM) systems to improve performance outcomes has long been a cornerstone of the HRM discipline. This study offers a comprehensive mapping of the field through bibliometric analysis and a thematic synthesis of 3503 peer‐reviewed ...
Xiaoxuan Zhai +2 more
wiley +1 more source
Holding out on restructuring negotiations: A legal analysis over Finnish and Swedish legislation
Abstract This article examines how Finnish and Swedish restructuring laws create opportunities for creditors to hold out on restructuring negotiations. Using Anthony Casey's new bargaining theory and the traditional creditors' bargain model as analytical frames, the study argues that holdouts arise when ex ante rights – particularly security interests,
Anssi Kärki
wiley +1 more source
How Different are Universities from Companies? Financial Reporting Perspectives and the Market for Vice Chancellors (Part 2) [PDF]
The oldest university still in operation is approximately 1,750 years old (wordiQ.com, 2004). When compared to firms, universities have stood the test of time, while firms seem to lack longevity. The oldest listed firm still operating is around 225 years
Lisa H C Soh
core +1 more source

