Results 201 to 210 of about 15,112 (311)

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Journal of Accounting Research, EarlyView.
ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque, Jessica Watkins, Eric Weisbrod   +2 more
wiley   +1 more source

Home foreclosure discounts in auctions without reserve prices

Real Estate Economics, EarlyView.
Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley   +1 more source

Exploration of association rule mining between lost-linking features and modes of loan customers using the FP-growth algorithm for risk warning strategies. [PDF]

PLoS One
Wang J, Jiang X, He Y, Guan B, Deng C.
europepmc   +1 more source

Climatic–Anthropogenic Synergy Drives Escalating Minimum Area Requirements and Connectivity‐Protection Mismatch in a Karst‐Endemic Primate

Integrative Zoology, EarlyView.
Climate change and anthropogenic activities drive antagonistic degradation of landscape connectivity for endangered François’ langur (1987–2024), causing 48.8% habitat loss, north‐south fragmentation, and centroid migration (1.2 km/yr). Despite protected areas buffering connectivity, static management fails dynamic priority habitats; we propose ...
Guangmei Yang, Heqin Cao, Tuo Shen, Jipeng Tian, Yixin Diao, Haijun Su   +5 more
wiley   +1 more source

A two-stage deep learning model for risk identification in green supply chain finance. [PDF]

Sci Rep
Gao X.
europepmc   +1 more source

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

Global Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

The effect of macroeconomic shocks on non-performing loans and credit risk in the iranian banking system using time-varying parameter vector autoregressions. [PDF]

PLoS One
Peykani P, Sargolzaei M, Oprean-Stan C, Kamyabfar H, Reghabi A.   +4 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Alloparenting the investment child: A reply to responses

The British Journal of Sociology, EarlyView.
Nina Bandelj
wiley   +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