Results 261 to 270 of about 66,578 (384)

The Earth's Terrestrial Biodiversity Hotspots in Land Use Debt

open access: yesEarth's Future, Volume 13, Issue 12, December 2025.
Abstract Land‐use change is a primary driver of ecosystem degradation in terrestrial biodiversity hotspots, undermining global sustainability commitments. However, tracking progress under the Land Degradation Neutrality (LDN) policy, which aims to balance degradation with restoration, requires a systematic assessment of cumulative trends, a critical ...
Patient Mindje Kayumba   +4 more
wiley   +1 more source

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12

open access: yesJournal of Accounting Research, Volume 63, Issue 5, Page 1809-1855, December 2025.
ABSTRACT Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in response to increased reporting costs. We examine whether the introduction of ASU 2017‐12, designed to reduce compliance burden and better align hedge accounting rules with risk management practices, led to more effective ...
WAQAR ALI, DANIEL A. BENS, GAVIN CASSAR
wiley   +1 more source

Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market

open access: yesJournal of Accounting Research, Volume 63, Issue 5, Page 1761-1807, December 2025.
ABSTRACT This paper investigates why commercial lenders make markets for the loans that they sell on the secondary market. Using loan‐level data, I find that origination lenders with extensive borrower relationships and more reputational capital at stake are more likely to serve as market makers.
MATTHEW A. PHILLIPS
wiley   +1 more source

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