Results 151 to 160 of about 720,221 (308)

Reputation Concerns and Herd Behavior of Audit Committees - A Corporate Governance Problem [PDF]

This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger, Jens Robert Schöndube   +1 more
core  

Creating Shared Value as an Antecedent of Value Co‐Creation: B2B Relationships in the Agri‐Food Sector

Agribusiness, EarlyView.
ABSTRACT This study analyzes the effects of value co‐creation and creation of shared value in agricultural input marketing. This study used a sample of 178 agricultural companies in Costa Rica. The data were analyzed using partial least squares structural equation modeling (PLS‐SEM) with SMART PLS software. Our findings reveal the significant influence
Luis Ricardo Solís‐Rivera, Marcelo Royo‐Vela   +1 more
wiley   +1 more source

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

Corporate Governance, Reputation Concerns, and Herd Behavior [PDF]

This paper offers an explanation for audit committee failures within a corporate governance context. We consider a setting in which the management of a firm sets up financial statements that are possibly biased.
Barbara Schöndube-Pirchegger
core  

Prognostic Utility of the Preoperative Cachexia Index in Patients Undergoing Emergency Laparotomy

Annals of Gastroenterological Surgery, EarlyView.
The preoperative cachexia index, incorporating muscle mass, nutritional status, and inflammation, predicts in‐hospital and one‐year mortality in patients undergoing emergency laparotomy. This simple index may aid in risk stratification and perioperative decision‐making in high‐risk surgical patients. ABSTRACT Aim Emergency laparotomy is associated with
Naoko Fukushima, Takahiro Masuda, Kazuto Tsuboi, Masami Yuda, Keita Takahashi, Fumiaki Yano, Ken Eto   +6 more
wiley   +1 more source

The Influence of Surgeons' Gender on Surgical Outcomes in Laparoscopic Right Hemicolectomy: A Japanese Nationwide Retrospective Cohort Study

Annals of Gastroenterological Surgery, EarlyView.
This study analyzed 58 503 laparoscopic right hemicolectomies for colon cancer in Japan between 2018 and 2022, comparing outcomes between male and female surgeons. No significant differences were found in surgical mortality or severe complications. Tailored surgical training programs for female surgeons may further enhance surgical outcomes.
Akihisa Matsuda, Hideki Endo, Aya Yamagishi, Hiroyuki Yamamoto, Shuji Takiguchi, Koki Otsuka, Takeshi Yamada, Hiroshi Yoshida, Hideki Ueno, Yuko Kitagawa, Ken Shirabe   +10 more
wiley   +1 more source

Total Neoadjuvant Therapy for Rectal Cancer: Why Japan Says “Not Yet”

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Total neoadjuvant therapy (TNT) has rapidly gained global acceptance as a standard treatment for locally advanced rectal cancer (LARC). Supported by multiple phase III trials, TNT improves pathological complete response (pCR) rates, enhances systemic control, and expands opportunities for non‐operative management (NOM).
Kay Uehara, Akihisa Matsuda, Takeshi Yamada, Aitsariya Monkhonsupphawan, Hiroshi Yoshida   +4 more
wiley   +1 more source

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

Elevated Risk of Complications in Patients Receiving Dual Antithrombotic Therapy Undergoing Hepatectomy: A Single‐Center Audit of 749 Cases

Annals of Gastroenterological Surgery, EarlyView.
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori, Hiromitsu Maehira, Nobuhito Nitta, Takeru Maekawa, Toru Miyake, Sachiko Kaida, Masatsugu Kojima, Katsushi Takebayashi, Takeshi Sonoda, Masaji Tani   +9 more
wiley   +1 more source

Is auditor financial decision-making affected by prior audit report information? A behavioral approach. [PDF]

Heliyon
Muñoz-Izquierdo N, Camacho-Miñano MD, Sánchez-Martín MD, Pascual-Ezama D.   +3 more
europepmc   +1 more source