Results 141 to 150 of about 7,120,844 (293)
Call Options and Accruals Quality [PDF]
We analyze the link between financial reporting choices that affect accruals quality and firms' use of call options. We argue that call options used in compensation arrangements (employee stock options or ESOs) create countervailing incentives for ...
Olsson, Per +2 more
core
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
Food‐solicitation displays in nestling birds: still begging for answers
Biological Reviews, EarlyView.ABSTRACT Nestling begging is a key model for understanding animal communication and parent–offspring conflict. Dynamic begging displays are often interpreted as costly, honest signals of need, with honesty maintained by viability costs, as proposed in Godfray's influential signalling model.
Daniel Parejo‐Pulido, Tomás Redondo
wiley +1 more source
Earnings management in socially responsible firms around seasoned equity offerings: Evidence from France, Germany, Italy and Spain. [PDF]
Heliyon, 2023 González-Sánchez M +2 more
europepmc +1 more source
The Effects of Accruals Quality and Discretionary Accruals on the Cost of Debt Capital
Tax Accounting Research, 2010 null 박희진, null 최고운
openaire +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
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
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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
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
When do book-tax differences matter for earnings persistence? The role of sales decline. [PDF]
PLoS OneTuan DA, Dung NNK.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source