Results 121 to 130 of about 1,826 (251)
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley +1 more source
Abacus, EarlyView.This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley +1 more source
Imagination Will Not Be Automized: On AI Image Generators and Epistemic Oppression
Constellations, EarlyView.
Sarah Abel
wiley +1 more source
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 +3 more
wiley +1 more source
Dynamic coupling effects of geometric eccentricity on multi-stage gear transmission via stiffness modulation and error excitation. [PDF]
Sci RepLu W, Liang G, Du Z, Huang W, Zhao X.
europepmc +1 more source
Can Enterprises Invest Efficiently in Smart Cities?
Accounting &Finance, EarlyView.ABSTRACT The rapid expansion of the digital economy has accelerated smart city (SC) development in China. Using a time‐varying difference‐in‐differences approach, we examine the impact of SC policies on corporate investment efficiency. We document that SC construction significantly enhances investment efficiency, with robust results across multiple ...
Jingmiao Li +3 more
wiley +1 more source
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This study investigates the impact of environmental attention on cryptocurrency market volatility by introducing the Crypto Environmental Attention Index (CEAI), a new metric inspired by Wang et al. (2022) and constructed using daily web search data.
Ines Ghazouani +2 more
wiley +1 more source
Active Metamaterials with Tunable Shear Nonreciprocity and Nonlinear Dynamics. [PDF]
Adv Sci (Weinh)Fang X, Yu M, Yu D, Cheng L.
europepmc +1 more source
When Universities Turn Carceral: Between Academic Freedom and Elimination
The British Journal of Sociology, EarlyView.
Gil Rothschild Elyassi
wiley +1 more source
Virtual cell construction for artificial intelligence‐driven drug discovery
British Journal of Pharmacology, EarlyView.Cells are the fundamental units through which genetic variation and pharmacological perturbations influence disease processes and therapeutic responses. However, cellular responses to intervention are strongly shaped by biological context, creating a central challenge for drug discovery: predicting how specific perturbations reshape cellular systems ...
Yuran Jia +5 more
wiley +1 more source