Results 131 to 140 of about 3,495 (168)

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall   +2 more
wiley   +1 more source

Cerebellar acceleration of learning in an evidence-accumulation task. [PDF]

open access: yesCell Rep
Oostland M   +6 more
europepmc   +1 more source

Changing Public Attitudes Toward the Employment of Formerly Incarcerated People: The Role of “Human Resources Social Advocacy”

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT This registered report aims to evaluate the extent to which the human resources function can change public attitudes toward a controversial social issue. Focusing on the employment of formerly incarcerated people, we explore the novel concept of “human resources social advocacy” (HRSA), an interventionist approach through which HR might pro ...
Prue Burns   +3 more
wiley   +1 more source

Economic Evaluation of Multi-Objective Schistosomiasis Control Through Systemic Causality: Theoretical Advances and Governance Implications. [PDF]

open access: yesTrop Med Infect Dis
Yu M   +15 more
europepmc   +1 more source

From Conflicting Outcomes to Mutual Losses: How Punitive Responses to Problematic Substance Use Suppress Help‐Seeking and Cause Harm

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT Problematic substance use (PSU) is a significant, inadequately managed people management challenge. Drawing on the conflicting outcomes and mutual losses perspectives on HRM and employee wellbeing, and using Job Demands‐Resources theory to explain underlying strain‐driven loss cycles, we examine factors shaping PSU and help‐seeking among 575 ...
Karen Maher   +4 more
wiley   +1 more source

Stochastic responses and marginal valuation. [PDF]

open access: yesProc Natl Acad Sci U S A
Hansen LP, Souganidis P.
europepmc   +1 more source

Demand Estimation with Text and Image Data

open access: yesThe RAND Journal of Economics, EarlyView.
ABSTRACT We propose a demand estimation approach that leverages unstructured data to infer substitution patterns. Using pre‐trained deep learning models, we extract embeddings from product images and textual descriptions and incorporate them into a mixed logit demand model.
Giovanni Compiani   +2 more
wiley   +1 more source

Five Principles for a New Economic Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper puts forward five principles for a new economic consensus, which could serve as a modern alternative to the Washington Consensus of 35 years ago. They are built on new ideas that have gained currency in economics over the past three decades. We also provide examples of the policies that could follow from these principles.
Timothy Besley, Andrés Velasco
wiley   +1 more source

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