Results 131 to 140 of about 15,382 (260)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

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

Effect of systemic counselling on anxiety and childbirth self-efficacy among first-time mothers: a randomised controlled trial protocol in prenatal healthcare centres of Babol, Iran. [PDF]

BMJ Open
Movaddt A, Mohsenzadeh-Ledari F, Omidvar S, Adib Rad H, Pasha H, Gholinia H.   +5 more
europepmc   +1 more source

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

Accounting &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, Philip B. Shane, David B. Smith, Suning Zhang   +3 more
wiley   +1 more source

Prognostic value of left atrial strain in ACHD patients with right-sided cardiac pathology. [PDF]

Open Heart
Ünlütürk S, Linderhof MHC, Cuypers JAAE, Bowen DJ, de Groot NMS, Roos-Hesselink JW, Kauling RM, van den Bosch AE.   +7 more
europepmc   +1 more source

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

American 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, Fiona Bare, Vincent Heddesheimer   +2 more
wiley   +1 more source

Sources of Pre- and Postnatal Maternal Energy Allocation to Offspring in a Long-Lived, Capital Breeder: The Grey Seal (<i>Halichoerus grypus</i>). [PDF]

Ecol Evol
Sanchez M, Bowen WD, den Heyer CE, Iverson SJ.   +3 more
europepmc   +1 more source

Investigating relationships among strontium, barium, and seasonality in wild baboons

Archaeometry, EarlyView.
Abstract Geochemical profiles of Australopithecus africanus and baboon teeth show fluctuating trace elements, possibly reflecting seasonal diets. Here we use laser ablation–inductively coupled plasma–mass spectrometric measurements of calcium‐normalized strontium and barium ratios (Sr/Ca and Ba/Ca) and ion microprobe analyses of oxygen isotopes (δ18O ...
Maya Bharatiya, Christine Austin, Manish Arora, Janaína N. Ávila, Esme K. Beamish, Wendy Dirks, Daniel R. Green, Nicole D. Leonard, W. Scott McGraw, Larissa Swedell, Ian S. Williams, Jian‐xin Zhao, Tanya M. Smith   +12 more
wiley   +1 more source

Left Ventricular Strain-Volume Loops in a Healthy Population: The Role of Sex and Age. [PDF]

Echocardiography
Zwaan RR, Keuning ZA, Kerstens TP, Bowen DJ, Hirsch A, Vos HJ, van Dijk APJ, Thijssen DHJ, Roos-Hesselink JW, Bosch AEVD.   +9 more
europepmc   +1 more source

The Material Basis of 18th‐Century Meissen Porcelain

Archaeometry, EarlyView.
ABSTRACT In the summer of 1708, the quest for making hard‐paste porcelain from Saxonian clay and other mineral resources succeeded. This was achieved by applying as its essential ingredient newly discovered pure kaolin from Heidelsberg near Aue, western Saxon Ore Mountains.
Robert B. Heimann
wiley   +1 more source

Apple replant disease resistance in different apple rootstocks evaluated using microbiomic and metabolomic analyses. [PDF]

BMC Plant Biol
Jia L, Ren S, Zhang J, Ma J, Yu Z, Sun N, Li B, Zhang X, Liang B.   +8 more
europepmc   +1 more source