Results 151 to 160 of about 368,845 (286)

Narratives Contextualizing Numeric Disclosures: Insights From Earnings Calls

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We investigate how narrative disclosures during earnings conference calls (ECCs) provide context for quantitative numeric disclosures in quarterly earnings releases, enhancing their informativeness. Drawing on a large sample of 34,918 quarterly ECCs from 1621 US‐listed firms from 2007 to 2020, we extract interpretable textual attributes—such ...
Imelda Taraj, Ranik Raaen Wahlstrøm
wiley   +1 more source

Coronal knee alignment is directly related to knee medial-to-lateral bone density ratio. [PDF]

J Exp Orthop
Klinger CE, Bilodeau RE, Mueller MM, Sculco PK, Rodeo SA, Gausden EB, Potter HG, Stein EM, Barth KA, Ricci WM, Hansen DG.   +10 more
europepmc   +1 more source

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We use banks’ quarterly fair value disclosures to perform the first short‐window event study of fair value adjustments excluded from net income and offer three main results. First, we find that fair value adjustments for banks’ loan portfolios are positively associated with short‐window stock returns and that they impact investors’ response to
John L. Campbell, Samuel O. Davidson, Catherine Shakespeare   +2 more
wiley   +1 more source

A Qualitative Analysis of Vehicle Positioning Requirements for Connected Vehicle Applications [PDF]

, 2020
Barth, Matthew, Williams, Nigel
core  

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Who Cares: Why the Israeli–Palestinian Conflict Matters (More) to Some EU Member States

JCMS: Journal of Common Market Studies, EarlyView.
Abstract What drives the salience of the Israeli–Palestinian conflict amongst EU member states? This article employs domestic foreign policy theories to explain the factors underlying variation in salience, estimated analysing all country statements made at the United Nations General Assembly between 1993 and 2017.
Valerio Vignoli, Michal Onderco, Irena Kalhousová   +2 more
wiley   +1 more source

Letter to the Editor: CRISPR-based gene editing for cardiac protection in Barth syndrome. [PDF]

Ann Med Surg (Lond)
Abedin ZU, Waggan AI, Khan E, Suleman MU, Tabassum SN.   +4 more
europepmc   +1 more source

Decoding and vocabulary improvements mediate sustained gains in reading comprehension: Evidence from a randomised controlled trial of a multicomponent reading intervention

Journal of Child Psychology and Psychiatry, EarlyView.
Background Reading comprehension is critical for academic success, yet many children with persistent decoding difficulties struggle to achieve it. This study examined whether a multicomponent literacy intervention is effective in improving reading comprehension and whether any gains in comprehension are mediated by improvements in word reading and ...
Cameron Downing, Catherine Clark, Gwennant Evans, Rachel Cartin, Joseph Smith, Charles Hulme, Manon Jones   +6 more
wiley   +1 more source

Comparative study of the epidemiological characteristics of people living with HIV (PLHIV) in French overseas territories

Journal of Virus Eradication, 2016
C. Cerland, I. Lamaury, I. Rigollier, B. Melot, M. Ouka, P. Poubeau, S. Stegman, S. Pierre-François, A. Cabié, B. Hoen, C. Gaud   +10 more
doaj   +1 more source

Association between working alliance and treatment outcomes in a mobile health intervention with a conversational agent (CanRelax). [PDF]

Internet Interv
Schläpfer S, Barth J, Heinz P, Held U, Kowatsch T, Witt CM.   +5 more
europepmc   +1 more source