Results 191 to 200 of about 221,390 (304)

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]

Front Public Health
Feng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

Accounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche, Marta Sánchez‐Sancho, Jennifer Martínez‐Ferrero, Emma García‐Meca   +3 more
wiley   +1 more source

On-body measure of reaction time correlates with intoxication level. [PDF]

PLoS One
Blackwell MH, Valk HL, Eaton J, Kovaly SJ, Karnes SJ, Vu T, Stevenson KM, Kowalczyk MP, Gormley WB.   +8 more
europepmc   +1 more source

Global agricultural value chains and food prices

American Journal of Agricultural Economics, EarlyView.
Abstract We study the relationship between the extent of participation in global agricultural value chains (GAVCs) and food prices at the country level. Using longitudinal data on a sample of 138 countries for the period 2000–2015 and a shift‐share instrumental variable design, we study how the extent of a country's participation in GAVCs in a given ...
Bernhard Dalheimer, Marc F. Bellemare
wiley   +1 more source

Diagnostic accuracy and risk stratification of the score for trauma triage in the geriatric and middle-aged among older adults with fall-related injuries. [PDF]

PLoS One
Adeyemi OJ, Konda S, DiMaggio C, Grudzen CR, Pfaff A, Esper G, Arcila-Mesa M, Cuthel AM, Rizzo J, Bouillon-Minois JB, Poracky H, Meyman P, Wittman I, Chodosh J.   +13 more
europepmc   +1 more source

English Earnings Conference Calls and Foreign Investors in the Korean Stock Market*

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract Based on a sample of Korean public firms in the period 2002–2022, we document that foreign ownership and trading volumes increase in subsequent quarters when firms provide earnings calls in English. Stock price synchronicity also increases in subsequent quarters.
Ryoonhee Kim, Kyung Hee Park
wiley   +1 more source

A python's embrace? Insurance and the global clinical trial. [PDF]

Health Res Policy Syst
Winters J.
europepmc   +1 more source

Liquidity Spillover in the Corporate Bond Market

Asia-Pacific Journal of Financial Studies, EarlyView.
Abstract In this study, I examine liquidity spillover in the corporate bond market. Using regulation‐induced selling pressure in the corporate bond market following rating downgrades from investment grade to high yield, I document that liquidity shocks to downgraded bonds spill over to their peer bonds that are issued by firms with high fundamental ...
Jiyoon Choi
wiley   +1 more source

Artificial Intelligence in Mental Health Services Under Illinois Public Act 104-0054: Legal Boundaries and a Framework for Establishing Safe, Effective AI Tools. [PDF]

JMIR Ment Health
Szoke D, Pridgen S, Held P.
europepmc   +1 more source