Results 41 to 50 of about 19,690 (276)
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, Volume 43, Issue 1, Page 236-265, Spring 2026.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
Upward Pricing Pressure in Mergers Where Prices Are Determined Through Joint Bargaining
The Journal of Industrial Economics, Volume 73, Issue 4, Page 523-539, December 2025.ABSTRACT We develop an upward pricing pressure metric for evaluating mergers when prices are negotiated through bilateral bargaining. Our framework is based on deriving the marginal cost reduction required to just offset a price increase due to a horizontal merger in a Nash‐in‐Nash bargaining equilibrium assuming suppliers negotiate with buyers using ...
Keith Brand, Christopher V. Lau
wiley +1 more source
Balancing clusters to reduce response time variability in large scale image search [PDF]
, 2010 Many algorithms for approximate nearest neighbor search in high-dimensional spaces partition the data into clusters. At query time, in order to avoid exhaustive search, an index selects the few (or a single) clusters nearest to the query point.
Amsaleg, Laurent +2 more
core +7 more sources
Advanced Energy and Sustainability Research, Volume 6, Issue 11, November 2025.This research explores the use of γ‐valerolactone (γ‐VL), a sustainable and low‐toxic solvent, as an alternative for dye‐sensitized solar cell electrolytes. Results indicate that while γ‐VL is less suitable for outdoor applications, it significantly outperforms traditional solvents like acetonitrile and 3‐methoxypropionitrile under indoor lighting ...
Roberto Speranza +4 more
wiley +1 more source
Efficience hydraulique et énergétique : les nouveaux critères de durabilité pour les systèmes d’irrigation du futur [PDF]
, 2013 Pour évaluer les performances des systèmes d’irrigation modernes, on s’est toujours servi des critères de productivité ou de rentabilité économique, tout en recherchant aussi la robustesse et la souplesse d’utilisation des équipements. Cependant, avec la
Deumier, J.M., Granier, J.
core +2 more sources
Enseigner la compréhension en lecture à des élèves avec déficience intellectuelle : à quelles conditions ? Avec quels outils ? Et pour quels résultats ! [PDF]
, 2015 Notre mémoire vise à répondre à la question suivante : des pratiques d’enseignement de la compréhension en lecture, adaptées aux besoins particuliers des élèves avec une déficience intellectuelle, peuvent-elles modifier durablement leurs capacités à ...
Billebault, Michael, Lardon, Isabelle
core
Recursive algorithm for transition density approximation and simulation of diffusion processes
Statistica Neerlandica, Volume 79, Issue 4, November 2025.ABSTRACT Diffusion processes and more generally, stochastic differential equations (SDEs), are widely used to model natural and financial systems. However, accurately simulating them remains challenging due to the limitations of discretization methods. We propose a recursive algorithm to approximate the transition density of scalar diffusion processes ...
Samir Ben‐Hariz +2 more
wiley +1 more source
Tax audits and the policing of corporate taxes: Insights from tax executives
Contemporary Accounting Research, Volume 42, Issue 3, Page 1744-1775, Fall 2025.Abstract We interview public company tax executives to provide new evidence on how corporate taxpayers experience and navigate the income tax audit process. Interviewees describe being “targeted” by “tax police” and having to “defend” their positions. Thus, we adopt a structural metaphor of tax audits as police investigations and use a framework from ...
Jeri K. Seidman +2 more
wiley +1 more source
Analysing projects of professionalizing education: The challenge of quality [PDF]
, 2003 This work intends to describe the theoretical-conceptual design of an investigation whose main aim is to analyse and interpret an ongoing process of reconstruction of a teacher education curricular project (1st to the 4th grade teaching) as well as its
César, Margarida +2 more
core
Canadian Public Administration, Volume 68, Issue 2, Page 182-206, June 2025.Sommaire Le télétravail est une réalité omniprésente dans les organisations publiques, surtout depuis la COVID‐19. Toutefois, comme il s’agit d’une réalité complexe qui affecte à la fois l’employé, le gestionnaire, l’organisation et la société, il est intéressant de s’interroger sur la façon dont on peut améliorer sa mise en œuvre. Cet article poursuit
François Tremblay, Stéphanie Gagnon
wiley +1 more source