Results 101 to 110 of about 1,923 (289)
The fossil record stays silent: Confusions and conundrums for hominin pelvis evolution
The Anatomical Record, EarlyView.Abstract The evolution of the hominin pelvis is commonly modeled as a series of stages driven largely by the requirements of bipedal locomotion, reproduction, thermoregulation, and pelvic floor muscular support. These patterns are complicated by variation in canal dimensions in relationship with different changes in overall pelvic breadths. To quantify
Helen K. Kurki, Cara M. Wall‐Scheffler
wiley +1 more source
Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
, 2017 Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting.
Sunil Dutta +3 more
core +1 more source
, 2016 Prior studies report negative or insignificant relations between conditional conservatism and the cost of equity capital, arguing that conservatism reduces information risk.
Ma, MLZ, Biddle, GC, Wu, F
core +2 more sources
Accounting Conservatism, Analysts’ Performance and Stock Market Liquidity
, 2016 This paper investigates whether conditional accounting conservatism has informational benefits to financial market participants. Using a large sample of French firms over the period 2001-2014, we report that accounting conservatism improves the firm ...
Sougné, Danielle +2 more
core
Expert Perspectives: Defining and managing progressive pulmonary fibrosis in systemic sclerosis
Arthritis &Rheumatology, Accepted Article.‐‐
Devis Benfaremo +7 more
wiley +1 more source
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract This study investigates the relationship between artificial intelligence (AI) development and biofuel production using a balanced panel dataset of 12 European Union (EU) countries over the 2008–2024 period. Employing feasible generalized least squares (FGLS) estimation with distributed lag specifications, the analysis controls for Renewable ...
Tufan Sarıtaş +3 more
wiley +1 more source
British Journal of Clinical Pharmacology, EarlyView.Abstract Background Regulatory guidance in the United Kingdom advises DPYD genotyping prior to fluoropyrimidine‐based treatment. This economic evaluation estimated the costs and outcomes associated with DPYD screening prior to prescribing fluoropyrimidines for colorectal cancer in Wales and also considers additional variants to those included in ...
Catrin O. Plumpton +8 more
wiley +1 more source
Effects of the audit committee and the fiscal council on earnings quality in Brazil
Revista Contabilidade & Finanças, 2017 This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional ...
Vitor Gomes Baioco +1 more
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract This article examines how national education in Hong Kong functions as a contested arena in which state and non‐state actors struggle over the meaning of citizenship, identity and schooling. Using inductive frame analysis of 319 news articles (2020–2025) from five Chinese‐ and English‐language outlets, it identifies diagnostic, prognostic and ...
Jason Cong Lin
wiley +1 more source
Does options trading reduce the demand for conditional accounting conservatism?
We examine if options trading via organized markets reduces conditional conservatism by alleviating information asymmetry. We build upon and extend prior evidence that options trading enhances stock market informational efficiency.
Delshadi, Mahmoud +2 more
core +1 more source