Results 161 to 170 of about 16,934 (282)

Global Union Federations and Human Rights Due Diligence: Strategic Repertoires in a Shifting Legal Terrain

Global Policy, EarlyView.
ABSTRACT This paper investigates the strategic engagement of global union federations (GUFs) with emerging human rights due diligence (HRDD) legislation as a mechanism of transnational labour governance. Drawing on a multimethod qualitative design—including legal and document analysis and interviews with union officials—the study identifies six ...
Ingrid Landau, Shelley Marshall, Hila Shamir   +2 more
wiley   +1 more source

Integrated Psychological-Behavioral Predictive Model Using Explainable Machine Learning. [PDF]

Healthcare (Basel)
Abuhekmah AM, Khatatbeh YM.
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

RETRACTION: Ocean Acidification Disrupts the Innate Ability of Fish to Detect Predator Olfactory Cues. [PDF]

Ecol Lett
europepmc   +1 more source

We need to correct the wide-spread omission of equal contribution in article indexing. [PDF]

PLoS Biol
Shou W.
europepmc   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Correction to "Extracellular Vesicles of Streptococcus anginosus Mediate Gastritis via Epithelial Barrier Disruption and Macrophage-driven Inflammation". [PDF]

Adv Sci (Weinh)
europepmc   +1 more source

The never-ending process of adaptation. [PDF]

J Extra Corpor Technol
Puis L.
europepmc   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source