Results 151 to 160 of about 18,345 (296)

Intercomparison of sensible and latent heat flux measurements from combined eddy covariance, energy balance, and Bowen ratio methods above a grassland prairie. [PDF]

Sci Rep
Billesbach DP, Arkebauer TJ, Sullivan RC.   +2 more
europepmc   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

High-order, sensitivity analysis of the Bowen-ratio energy budget technique to enhance the effectiveness of evaporation estimates from Nasser Lake, Egypt

, 2009
The Bowen ratio energy budget method (BREB) was evaluated and examined for determining evaporation from Nasser Lake. Parameters sensitivities were obtained based on an extension of the State Dependent Parameter modelling using a smoothing spline Anova ...
Willems, Patrick, Elsawwaf, Mohamed
core  

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Journal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque, Jessica Watkins, Eric Weisbrod   +2 more
wiley   +1 more source

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

Weather types and soil moisture modulate surface energy partitioning in a subtropical CAM pineapple field. [PDF]

Front Plant Sci
Zhao B, Yan C, He J, Dou M, Xu Z, Su J, An D.   +6 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

Platypnea-Orthodeoxia Syndrome Presenting With Secondary Erythrocytosis. [PDF]

Cureus
Shah N, Koduru U, Gergis S, Gergis K, Bowen A, Hrinczenko B.   +5 more
europepmc   +1 more source

Development of an Adjustable Bowen Ratio Instrumentation System.

Shokubutsu Kojo Gakkaishi, 2001
YAGI, Kazuhiko, MURASE, Haruhiko
openaire   +2 more sources

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