Results 131 to 140 of about 16,251 (260)

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

open access: yesAbacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how accounting quality attributes jointly mitigate underpricing associated with two dimensions of information risk in seasoned equity offerings (SEOs). In information environments with relatively more potent information asymmetry, the evidence suggests that accruals quality and accounting comparability act as substitutes; i.e ...
Adam Bordeman   +3 more
wiley   +1 more source

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr   +2 more
wiley   +1 more source

Peri‐operative glucagon‐like peptide‐1 receptor agonist use and outcomes: a national prospective multicentre cohort study

open access: yesAnaesthesia, EarlyView.
Summary Introduction Peri‐operative glucagon‐like peptide‐1 receptor agonist (GLP‐1 RA) use is associated with delayed gastric emptying. It is unclear what proportion of patients having anaesthetic care are receiving GLP‐1 RAs; what strategies are used in their peri‐operative management; and whether the incidence of pulmonary aspiration and/or ...
Thomas E. Potter   +862 more
wiley   +1 more source

The Influence of Suture Type on Postoperative Outcomes in Minimally Invasive Vasectomy

open access: yesAndrology, EarlyView.
ABSTRACT Objective This study compares vasectomy outcomes between Chromic Gut and Monocryl sutures used for fascial interposition in a large cohort of patients undergoing minimally invasive vasectomy. Current guidelines do not recommend a specific suture material for fascial interposition; therefore, this study aims to evaluate two commonly used ...
Casey Norton   +5 more
wiley   +1 more source

Mesenteric cyst: an unusual cause of recurrent abdominal pain in a child. [PDF]

open access: yesBMC Pediatr
Okunade IA   +4 more
europepmc   +1 more source

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