Results 201 to 210 of about 665,310 (299)

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, Volume 66, Issue 2, Page 1717-1737, June 2026.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

Effects of parachute science on local research capacity 降落伞科学对当地研究能力的影响

open access: yesConservation Biology, Volume 40, Issue 3, June 2026.
Abstract Strengthening research capacity is essential to address the global biodiversity crisis. Yet, parachute science often undermines this goal, and its prevalence, costs, and benefits are unclear. We analyzed 13,502 publications on primate research that we extracted from Scopus (1960–2022) to evaluate the effects of parachute science on local ...
Li Yang   +11 more
wiley   +1 more source

Confrontations and wear and tear of academic life: a proposal for an undergraduate course. [PDF]

open access: yesRev Esc Enferm USP
Santoro R   +5 more
europepmc   +1 more source

Effects of political identity activation and inaccurate metaperceptions on attitudes toward wolves

open access: yesConservation Biology, Volume 40, Issue 3, June 2026.
Abstract Polarization between groups can undermine durable conservation outcomes. Activating group identities (i.e., an individual's sense of self derived from membership in a group) can exacerbate differences, especially when people hold inaccurate perceptions of their peers and rivals.
Alexander L. Metcalf, Justin W. Angle
wiley   +1 more source

Functional homogenization of terrestrial mammals outside protected areas in the Hengduan Mountains, China

open access: yesConservation Biology, Volume 40, Issue 3, June 2026.
Abstract Despite the crucial role of human impacts on biodiversity loss, many assessments of this loss focus on single metrics, such as species richness, and overlook the multidimensional effects of human activities. Because of its importance to ecosystem functioning, we investigated the functional diversity of medium‐ and large‐sized mammal ...
Xueyou Li   +8 more
wiley   +1 more source

Specific situation theory of the transition experience lived by people with intestinal ostomies and their families. [PDF]

open access: yesRev Lat Am Enfermagem
Dalmolin A   +5 more
europepmc   +1 more source

Biodiversity‐driven spatial conservation planning to delineate temporally stable regions

open access: yesConservation Biology, Volume 40, Issue 3, June 2026.
Abstract The accelerating loss of biodiversity underscores the critical need for effective conservation strategies, particularly in the face of climate change and anthropogenic pressures. We devised a conservation planning framework that adopts a temporal stacking approach to species distribution models and landscape connectivity analyses. These models
Mattia Iannella   +5 more
wiley   +1 more source

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