Results 121 to 130 of about 2,101,531 (236)

Challenging Parole Decisions in England and Wales: Reconsideration and Set Aside

The Modern Law Review, EarlyView.
Of all the reforms to parole in England and Wales that were introduced after the furore surrounding the 2017 decision to direct the release of the so‐called ‘Black cab rapist’, John Worboys, perhaps the most important was the creation in 2019 of a reconsideration mechanism which obliges the Parole Board (on application) to take a second look at ...
Stephen Shute
wiley   +1 more source

Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws

Journal of Accounting Research, EarlyView.
ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE, SHAPHAN NG, IL SUN YOO, LIANDONG ZHANG   +3 more
wiley   +1 more source

Enhanced image‐splicing classification: A resilient and scale‐invariant approach utilizing edge‐weighted local texture features

Journal of Forensic Sciences, EarlyView.
Abstract The spread of image editing tools demonstrates how modern mixed‐media technology enables changes in digital images. Such easy access raises severe moral and legal concerns around the potential for malicious image editing. Overcoming this difficulty will need the development of innovative approaches for the quick detection of changes in high ...
Arslan Akram, Muhammad Arfan Jaffar, Javed Rashid, Salah Mahmoud Boulaaras, Muhammad Faheem   +4 more
wiley   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

Abacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen, Yu Hou, Gordon Richardson, Barbara Su   +3 more
wiley   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Acupuncture-related adverse events: a systematic review of the Chinese literature

Bulletin of the World Health Organization, 2010
OBJECTIVE: To systematically review the Chinese-language literature on acupuncture-related adverse events. METHODS: We searched three Chinese databases (the Chinese Biomedical Literature Database, 1980-2009; the Chinese Journal Full-Text Database, 1980 ...
Junhua Zhang, Hongcai Shang, Xiumei Gao, Edzard Ernst   +3 more
doaj  

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

Accounting &Finance, EarlyView.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa, Jacqueline Birt, Adrian Gepp, Grainne Oates   +3 more
wiley   +1 more source

Environmental Disclosure Tone and Analyst Forecast Behaviour: A Study of the EU Nonfinancial Reporting Directive

Accounting &Finance, EarlyView.
ABSTRACT We investigate how the regulation of environmental disclosures affects the corporate environmental disclosure tone (EDT) and analyst forecast behaviour (AFB) following the implementation of the European Union Nonfinancial Reporting Directive. Based on hand‐collected data from environmentally sensitive European firms, we find that the Directive
Mumtaheena Anwar, Elisabeth Sinnewe, Annette Quayle   +2 more
wiley   +1 more source

The Transformation of Polish Agriculture and Rural Areas Since EU Accession

Wieś i Rolnictwo
Based on publications and analyses of factual material in databases (GUS, RER, and FADN), the article presents the major changes in agriculture and rural areas in Poland following accession to the European Union (EU).
Józef Stanisław Zegar
doaj   +1 more source

Information Delivery in Times of Crisis: Evaluating Digitally‐Supported Agricultural Extension in Myanmar

Agricultural Economics, EarlyView.
ABSTRACT Agricultural extension can have direct and important impacts on vulnerable populations, strengthening both rural livelihoods and urban food security through technology adoption and increased agricultural production. Digitally‐supported extension utilizing mobile phones can be a cost‐effective method for delivering information to farmers ...
Joseph Goeb, Mywish K. Maredia, Caitlin L. Herrington, A. Myint Zu   +3 more
wiley   +1 more source