Results 171 to 180 of about 76,412 (268)

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

The importance of individuals of different sizes in the population maintenance of a palm species used by the Fulni-ô Indigenous People in northeast Brazil. [PDF]

PeerJ
Campos JLA, Araújo EL, Scariot A, Mendes ETB, Portela RCQ, Albuquerque UP.   +5 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

Abacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu, Xiaoke Cheng, Caiyue Ouyang, Wenxia Ge   +3 more
wiley   +1 more source

Urban inequalities and marginalization of the Social and Solidarity Economy: A comparative analysis in the Sants‐Montjuïc district in Barcelona

Annals of Public and Cooperative Economics, EarlyView.
Abstract This article examines how urban inequalities influence the Social and Solidarity Economy (SSE) through a study of two Barcelona neighbourhoods. It evaluates the limitations of SSE promotion policies implemented between 2016 and 2024, focusing on their impact on diversifying socio‐enterprise initiatives and fostering cooperative ecosystems with
Santiago Eizaguirre Anglada, Javier Vergel Faro, Jordi Bonet Martí   +2 more
wiley   +1 more source

What is the <i>point</i> of a base system? Denotation, computation and the non-integers. [PDF]

Philos Trans R Soc Lond B Biol Sci
Parkinson-Coombs O, Núñez R.
europepmc   +1 more source

Managing Alaska’s Coastal Development: State Review of Federal Oil and Gas Lease Sales [PDF]

, 1994
Kurtz, M. David
core   +1 more source

Macau as Method: Recombinant Urbanism in Post‐Socialist China

Asia Pacific Viewpoint, EarlyView.
ABSTRACT In ‘Asia as Method’, Chen Kuan‐Hsing argues for the value of an indigenous inter‐Asian approach to analysing the effects of European imperialism on the countries and citizens of Asia. This article mobilises both Chen's inter‐Asian referencing strategy and the city‐state of Macau to explore Macau's role in China's engagements with global ...
Tim Simpson
wiley   +1 more source

Unlocking the circular potential: A review and research agenda for remanufacturing in the European wood products industry. [PDF]

Heliyon
Kans M, Löfving M.
europepmc   +1 more source

Offshore Wind Development on the Eastern United States Coast and its Impacts on Commercial Fishing [PDF]

, 2011
Bonjour, Kristen
core   +1 more source

Examining the Impact of ESG News Sentiment on Corporate Performance: A Comprehensive Analysis by News Topic and Industry

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This study examines the relationship between ESG news sentiment and corporate performance through the lens of stakeholder theory. While ESG ratings face significant limitations, including measurement inconsistencies and time lags, news sentiment analysis offers insights into internal and external stakeholder responses to ESG activities.
Jeong‐Ji Han, Soyoung Jun, Jong Woo Kim   +2 more
wiley   +1 more source