Results 151 to 160 of about 127,113 (309)

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU   +2 more
wiley   +1 more source

Statewide sanctuary policies and female homicide rates, 2016–2021

open access: yesCriminology, EarlyView.
Abstract The current study examines whether state immigration enforcement policies, such as sanctuary policies that limit local police cooperation with federal immigration enforcement, are associated with female homicide rates in the United States (2016–2021).
Kaitlin M. Boyle   +3 more
wiley   +1 more source

The Methodological Algorithm of Forming Multimedia Foreign Language Communicative Competence of Secondary School Students

open access: yesQubahan Academic Journal
This article is dedicated to one of the most pressing topics in modern foreign language education, the problem of forming multimedia foreign language communicative competence of secondary school students. This scientific phenomenon can be constituted as
Akmaral Rakhman   +4 more
doaj   +1 more source

Improvement in the English Translations of Albrecht von Haller's Usong (1771)

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract The political novel Usong (1771), written by the Swiss physiologist Albrecht von Haller (1708–1777), is set in the fifteenth century and tells the story of a Mongolian prince who becomes the Emperor of Persia and redesigns the government of his empire to promote the happiness of his subjects.
Laura Tarkka
wiley   +1 more source

Technology for Whom and for What? A Global South View of Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT International politics is linked to its technical‐social character. Also, technology is socially constructed and thereby not entirely neutral or impartial. A tech‐driven geopolitical landscape has been a defining feature of contemporary world politics.
Eugenio V. Garcia
wiley   +1 more source

Collision, Competition or Cooperation? China's BRI and the EU's Development Policies Towards Eastern Europe

open access: yesGlobal Policy, EarlyView.
ABSTRACT Against the backdrop of China's growing engagement in Eastern Europe, the Belt and Road Initiative (BRI) appears to challenge the European Union (EU) approach to promoting development in the region. We take issue with this claim by making three interrelated arguments.
Tanja A. Börzel   +3 more
wiley   +1 more source

Foreign language communicative competence forming of students studying at food production department (by the example of text book “food technology”)

open access: yesВестник Самарского государственного технического университета. Серия: Психолого-педагогические науки, 2016
The article considers a problem of foreign-language communicative competence forming. Authors believe that training of foreign-language communicative activities with use of course book Food Technology helps students to use and understand foreign-language
Anna A. Khokhlova, Amaliya L. Kuregyan
doaj  

‘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

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy