Results 131 to 140 of about 106,766 (203)

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

open access: yesAbacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Transformative Advances in Vascular Surgery: Five Decades of Innovation in the Management of Aortic, Carotid, and Peripheral Arterial Disease

open access: yes
World Journal of Surgery, EarlyView.
Ghaleb A. Darwazeh   +3 more
wiley   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

Can riots represent? A democratic theory

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Political theory has been perennially concerned with interrogating, identifying, and clarifying the political functions of riots. Yet, political theorists have mostly fallen short of explaining the relationship between riots and democracy, although this is central to the democratic theory of contestation and crucial for evaluating the ...
Alexis Bibeau‐Gagnon
wiley   +1 more source

What exploitation is

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract We experimentally elicit views of what exploitation is from over 2,000 subjects. Our experimental design does not test existing theories of exploitation. Rather, it focuses on more fundamental properties that are the building blocks for these theories.
Benjamin Ferguson   +3 more
wiley   +1 more source

On 3‐MMC: A Cathinone I Have Come to Know and Love

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT This article attempts to complicate the mythology of a compound in a state of becoming. I will trace lightly its origins as a cultural disruptor and how I am implicated in this imperative. Introducing you to 3‐MMC will require multiple modes of storytelling and taking of liberties, drawing on literature reviews, practice‐based research, prose,
Carmen Ostrander
wiley   +1 more source

Ethical Considerations Regarding the Vaccination of Children—The Power Dynamics Between Doctors and Parents

open access: yesActa Paediatrica, EarlyView.
ABSTRACT While childhood vaccination programmes provide outstanding contributions to improving health, they can also pose challenges through the interactions between parents and healthcare. This paper focuses on the ethical dimensions of interactions between healthcare professionals and parents. Since the knowledge that professionals possess creates an
Mikael Sandlund   +2 more
wiley   +1 more source

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