Results 201 to 210 of about 11,087 (240)
Environmental disclosures and ESG fund ownership
Contemporary Accounting Research, EarlyView.Abstract In this study, we examine whether environmental, social, and governance (ESG) funds' investment decisions are sensitive to the existence and extent of firms' voluntary environmental disclosures. We create our measures of voluntary environmental disclosure using bigrams extracted from the Global Reporting Initiative standards. We provide robust
Scott A. Robinson +3 more
wiley +1 more source
Navigating uncertainty in life cycle assessment‐based approaches to biodiversity footprinting
Methods in Ecology and Evolution, EarlyView.Abstract The use of life cycle assessment (LCA) methods is rapidly expanding as a means of estimating the biodiversity impacts of organisations across complex value chains. However, these methods have limitations and substantial uncertainties, which are rarely communicated in the results of LCAs.
Talitha Bromwich +15 more
wiley +1 more source
Let's stop measuring animal sound frequencies in hertz
Methods in Ecology and Evolution, EarlyView.Abstract Research on the function and evolution of animal sounds typically analyses sound frequency on a linear scale (Hz), despite the perception and modulation of sound frequency by animals being better described with an equal‐ratios scale (logHz). Using a linear frequency scale causes bias in analyses, and distorts the visual representation of sound
Gonçalo C. Cardoso
wiley +1 more source
Clarity and Conciseness of Financial Narrative Disclosures: Does the Practice Statement Matter?
Abacus, EarlyView.The International Accounting Standards Board has issued the exposure draft Management Commentary ED 2021/6 towards a revised Practice Statement, targeting deficiencies in narrative reporting practices. However, the work process remains on hold. Within this exposure draft, question 11a addresses the need for clarity (using plain language, avoiding ...
Ekaete Efretuei, Kemi Yekini
wiley +1 more source
Teaching of Confidence Intervals in Context
Australian &New Zealand Journal of Statistics, EarlyView.ABSTRACT We present a taxonomy of conceptual steps in learning about confidence intervals (CIs), and outline pedagogical approaches used in teaching the topic, as a guide for tertiary‐level educators. We describe a number of documented misconceptions of CIs relating to the interpretation of the confidence coefficient and of the interval itself ...
Sue Finch, Ian R. Gordon
wiley +1 more source
British Journal of Developmental Psychology, EarlyView.Abstract In the present study, 43 Italian school‐age children (age range = 7–14 years, 16 females) with (N = 19) and without DD (N = 24) were presented with pairs of visual displays separated by varying interstimulus intervals and performed either a temporal integration or segregation task despite an identical visual input.
Giuseppe Di Dona +4 more
wiley +1 more source
British Journal of Educational Psychology, EarlyView.Abstract Introduction The rapid advancement of artificial intelligence (AI) has created new opportunities in educational research, particularly in the efficient analysis of complex social interactions within classrooms. One promising area involves the classification of teachers' motivational messages. Traditionally, such assessments have relied on self‐
Olivia Metzner +5 more
wiley +1 more source
British Journal of Educational Psychology, EarlyView.Abstract Introduction We investigate whether a principle‐based professional development programme can effectively promote teachers' talk in primary mathematics classrooms. The programme aimed to implement accountable talk (AT), integrating three design principles: (a) incorporating authentic classroom episodes, alongside individual and collective ...
Noa Brandel +3 more
wiley +1 more source