Results 221 to 230 of about 173,436 (360)

A framework for capturing indirect impacts in site‐level screening for biodiversity risks

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Site‐based industrial operations such as mining, oil and gas extraction and renewable energy development are associated with many direct and indirect impacts on biodiversity. Consideration of the full range of these impacts when selecting a buffer distance to approximate the Area of Influence (AoI) of a project is critical for effective ...
Divya Narain   +6 more
wiley   +1 more source

Farm‐scale Natural Capital Accounting: Unlocking the potential of natural capital to support sustainable agriculture

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The demand for information about property‐scale natural capital is growing rapidly as producers and supply chains respond to opportunities and pressures to report environmental performance information. Natural Capital Accounting offers promise but agreed methods for farm‐scale accounts are currently lacking.
James Q. Radford   +7 more
wiley   +1 more source

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

open access: yesAbacus, 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   +2 more
wiley   +1 more source

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

open access: yesAbacus, 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   +3 more
wiley   +1 more source

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