Results 231 to 240 of about 117,811 (349)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou   +3 more
wiley   +1 more source

Diversifying Environmental, Social and Governance Portfolios: Evidence From China

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study extends traditional portfolio optimization methods by incorporating Environmental, Social and Governance (ESG) performance measures into diversification strategies, specifically focusing on data from the Chinese stock market. By integrating ESG scores and their constituent components (E, S and G), the study examines portfolio ...
Danyang Li   +3 more
wiley   +1 more source

Induced abortion in the world: 2. Present views on pregnancy termination

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract Abortion was practiced in most cultures for millennia, but was often disapproved and banned. The 20th century witnessed a progressive conditional legalization, often with limitations for the duration of pregnancy. Legalizing abortion was driven by multiple factors, including a desire to limit population growth, the emergence of movements that ...
Giuseppe Benagiano   +4 more
wiley   +1 more source

Climate factors drive the local adaptation of Old World cattle

open access: yesiMeta, EarlyView.
Climate adaptation genomics of cattle. We comparatively analyzed genomic data from 85 Old World cattle breeds/populations of Eurasia and Africa to identify genetic factors associated with climate factors. Environmental genome‐wide association studies revealed 3165 single‐nucleotide polymorphisms (SNPs) with strong correlations between climate factors ...
Luyang Sun   +32 more
wiley   +1 more source

Towards Water, Food and Energy Security: The Global Challenges and Possible Solutions for a Holistic Vision of Sustainability

open access: yesIrrigation and Drainage, EarlyView.
ABSTRACT This invited paper gives an overview of the challenges the world is facing and offers a possible solution for water and food security within the holistic integrated concept of the water–energy–food (WEF) nexus. The paper summarizes the experience the author gained through working on various research projects at national and international ...
Ragab Ragab
wiley   +1 more source

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