Results 151 to 160 of about 21,777 (298)

Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper hypothesizes that information flows from target firms to large shareholders during activist campaigns and that these flows have governance consequences. Focusing on actively managed mutual fund families, we find that informed trading by large‐holding fund families increases during activist campaigns relative to smaller‐holding fund ...
EUNJEE KIM, HAI PHAM
wiley   +1 more source

Gut Microbiota Analysis and Comparison in Forest Musk Deer (Moschus berezovskii) of Different Ages and Musk‐Secreting Periods

open access: yesIntegrative Zoology, EarlyView.
Metagenomic sequencing was used to analyze fecal microbiota of captive male forest musk deer (FMD) from the Sichuan Institute of Musk Deer Breeding across ages and musk‐secreting periods. Gut microbiota was generally stable and dominated by Firmicutes, while age and musk secretion shaped microbial composition and function, with musk collection linked ...
Jiuyan Jiang   +17 more
wiley   +1 more source

Perinatal physiology and welfare in water buffalo: calving, mother-calf bonding, lactation, and postpartum disorders. [PDF]

open access: yesFront Vet Sci
Mota-Rojas D   +13 more
europepmc   +1 more source

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis   +2 more
wiley   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

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