Results 141 to 150 of about 2,551 (252)

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

open access: yesEuropean Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi   +3 more
wiley   +1 more source

Macroscopic and histological analyses of cremated remains from the Imperial Roman necropolis of La Cona (1st cent. BCE-1st cent. CE, Teramo, Italy). [PDF]

open access: yesPLoS One
Galbusera A   +10 more
europepmc   +1 more source

Honouring the Past, Embracing the Future

open access: yesThe Ecumenical Review, EarlyView.
Abstract The United Church of Canada, founded in 1925, represents an ambitious experiment in church union that blends Methodist, Presbyterian, and Congregationalist traditions. Over the past century, the church has played a pivotal role in shaping Canadian society by advocating for social justice, Indigenous reconciliation, interreligious dialogue ...
Hyuk Cho
wiley   +1 more source

Lender‐Affiliated Analysts and Syndicated Loans

open access: yesFinancial Management, EarlyView.
ABSTRACT Loans to borrowers covered by affiliated analysts have lower spreads. This effect is driven mostly by affiliated analysts sharing information with, rather than demanding information from, lending arms. Exploiting plausibly exogenous changes in brokerage affiliations, we find that the results are likely to be causal.
Yongqiang Chu, Tao Ma, Cong (Roman) Wang
wiley   +1 more source

Site Fidelity, Depth Preference and Vertical Movement Patterns of Lentic and Lotic European Catfish Silurus glanis

open access: yesFisheries Management and Ecology, EarlyView.
ABSTRACT To study variables that may trigger the dispersion of the currently expanding European catfish in its native distribution limits, 42 individuals were captured from Upper Lake Constance (lentic) and 42 from two streaming tributaries (lotic), fitted with pressure and temperature loggers, and released at the site of capture (control: lotic or ...
Albert Ros   +4 more
wiley   +1 more source

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