Results 111 to 120 of about 2,846 (198)

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

Legitimacy in contested issue fields: How type‐based validity cues, cue congruence, and personal values shape propriety

open access: yesEuropean Management Review, EarlyView.
Abstract Contested business practices are often difficult to evaluate because they send multiple, often conflicting signals about their appropriateness. Some cues may suggest that a practice is useful, legal, or widely accepted, whereas others may suggest that it is risky, harmful, or socially opposed.
Sonia S. Siraz   +2 more
wiley   +1 more source

The Liquidity Sprint: Short‐Term Cash Needs and Access to Credit

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT We identify the causal drivers of the COVID‐19 ‘dash‐for‐cash’ in Europe using a hand‐collected panel of Euro‐area firms (2018‐Q4–2020‐Q3). Exploiting regional infection intensity as an instrument, we find that a one‐unit EBITDA decline raised credit‐line utilization by 15.5 percentage points in 2020‐Q2. Unlike the US ‘fallen‐angel’ narrative,
Mario Cerrato   +2 more
wiley   +1 more source

The ERIES-BOLT project: Behaviour of Telecommunication Lattice Towers under Thunderstorm Winds. [PDF]

open access: yesSci Data
Calotescu I   +5 more
europepmc   +1 more source

Permission to Rise: Self‐Permission and Career Resilience for Women

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT Women remain underrepresented in leadership and are more likely than men to reduce their workforce participation or step back from their careers, particularly when navigating caregiving responsibilities. Although these aggregate gender differences motivate the present study, our goal is not to explain differences between women and men directly.
Kelly Watson, Jodi Detjen
wiley   +1 more source

Factors Influencing Consumer Engagement in Hospital Care: An Interview Study of Perceptions and Experiences of Patients, Carers and Care Providers

open access: yesJournal of Clinical Nursing, EarlyView.
ABSTRACT Aim(s) To explore the challenges and facilitators to consumer engagement in care during hospital attendance, integrating the perspectives of patients, informal carers and care providers. Design A qualitative descriptive study using semi‐structured interviews.
Beibei Xiong   +3 more
wiley   +1 more source

The Preliminary Efficacy and Feasibility of SMILE Serious Game for Adolescents and Young Adults: Protocol for Cluster Randomized Multisite Adaptive Trial Design. [PDF]

open access: yesJMIR Res Protoc
Smoktunowicz E   +29 more
europepmc   +1 more source

The Adaptive Objectives of State‐Owned Enterprises amid Economic and Political Shifts: Evidence from Brazilian Firms, 1973–1993

open access: yesJournal of Management Studies, EarlyView.
Abstract We theorize how state ownership reweights organizational objectives when political and market conditions shift. Using a mixed‐method, history‐to‐theory design, we examine 160 state‐owned and 132 private Brazilian firms from 1973 to 1993. We argue that two mechanisms – appointment politicization and constituency‐protection salience – alter ...
Paul Ferreira   +2 more
wiley   +1 more source

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