Results 191 to 200 of about 120,789 (273)

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

Journal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU, JOSHUA MADSEN, FRANK S. ZHOU   +2 more
wiley   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

Journal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Standards and accountabilities for professional resistance. [PDF]

Can Med Educ J
Ellaway RH, Orkin AM.
europepmc   +1 more source

Improving police behavior through artificial intelligence: Pre‐registered experimental results in two large US agencies

Criminology, EarlyView.
Abstract Police body‐worn cameras (BWCs) generate extensive video data on officer behavior, yet resource constraints mean that only a fraction of this footage is ever reviewed. Recent advancements in artificial intelligence (AI) present an opportunity to automate these reviews, potentially influencing police conduct.
Ian T. Adams, Kyle McLean, Geoffrey P. Alpert   +2 more
wiley   +1 more source

Applying a Network Approach To Characterize Gender Differences in Conduct Problems and Callous-Unemotional Traits among Children from Two Countries. [PDF]

Res Child Adolesc Psychopathol
Álvarez-Voces M, Goulter N, Paz Y, Díaz-Vázquez B, López-Romero L, Villar P, Byrd AL, Hawes SW, Romero E, Waller R.   +9 more
europepmc   +1 more source

Attacks on the Constitution, Violence, and the Necessity of Disobedience [PDF]

, 1966
Forkosch, Morris D.
core   +1 more source

Active Yet Cautious: How Middle States Navigate Status in the Universal Periodic Review

Global Policy, EarlyView.
ABSTRACT This article examines how states positioned in the middle of the international status hierarchy behave in the United Nations Universal Periodic Review (UPR). While the UPR was established as a cooperative mechanism to move away from confrontational naming and shaming, in practice it has become a reputational arena where states strategically ...
Chun‐Young Park
wiley   +1 more source

Nutritional status, psychological status and quality of life of adolescents in selected childcare institutions in the Galle district of Sri Lanka. [PDF]

BMC Public Health
De Zilva L, De Zoysa E.
europepmc   +1 more source

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau, Xingchao Gao, Ole‐Kristian Hope   +2 more
wiley   +1 more source

Operation Rescue: What Legacy of Disobedience? [PDF]

, 1993
Haggerty, Donald F.
core   +1 more source