Results 121 to 130 of about 418 (215)

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

Journal 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

A dataset for quantum circuit mapping. [PDF]

Data Brief, 2021
Acampora G, Schiattarella R, Troiano A.
europepmc   +1 more source

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

Journal 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

Close encounters of the friendly kind: pacific between‐group interactions in primates

Biological Reviews, Volume 100, Issue 6, Page 2257-2284, December 2025.
ABSTRACT While intergroup conflict features prominently in the behavioural ecology literature, its antonym, intergroup peace, has been a rather neglected phenomenon until recently. Neighbourly relations and affiliative interactions are far from uncommon.
Cyril C. Grueter, Luca Pozzi
wiley   +1 more source

Advancing financial resilience: A systematic review of default prediction models and future directions in credit risk management. [PDF]

Heliyon
Alvi J, Arif I, Nizam K.
europepmc   +1 more source

Bridging Neurodiversity and Open Scholarship: How Shared Values Can Guide Best Practices for Research Integrity, Social Justice, and Principled Education

Journal of Social Issues, Volume 81, Issue 4, December 2025.
ABSTRACT Not all people conform to socially constructed norms, nor should they have to. Neurodiversity, the natural variation in human brains and cognition, is fundamental to understanding human behavior, yet neurodivergent individuals in academia are often stigmatized, undervalued, or pressured to mask their differences.
Jenny Mai Phan, Sara L. Middleton, Flavio Azevedo, Bethan J. Iley, Magdalena Grose‐Hodge, Samantha L. Tyler, Steven K. Kapp, Siu Kit Yeung, John J. Shaw, Helena Hartmann, FORRT   +10 more
wiley   +1 more source

Redefining Debt-to-Health, a triple-win health financing instrument in global health. [PDF]

Global Health
Hu Y, Wang Z, Zhou S, Yang J, Chen Y, Wang Y, Xu M.   +6 more
europepmc   +1 more source

Business forms and business performance in UK manufacturing 1871–81

The Economic History Review, Volume 78, Issue 4, Page 1231-1254, November 2025.
Abstract We explore which business forms were predominant in the later Victorian economy and why some forms were more effective among large British manufacturing firms during this period. With a dataset of 483 manufacturing firms in 1881 that either employed at least 1000 or had done so a decade earlier, we find that the great majority were ...
James Foreman‐Peck, Leslie Hannah
wiley   +1 more source

Does BRRD mitigate the bank-to-sovereign risk channel? [PDF]

PLoS One
Lamers M, Present T, Soenen N, Vennet RV.   +3 more
europepmc   +1 more source