Results 161 to 170 of about 226,350 (302)

Informed Trade of Earnings Announcements

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This paper examines how market participants trade on private information about firm fundamentals using the largest known case of informed trade of earnings announcements. From 2011 to 2015, a cartel of sophisticated traders illegally obtained early access to and traded on over 1,000 firm earnings announcements.
CHLOE XIE
wiley   +1 more source

Academic and Practice Partnerships: Dynamic Communities for Continuous Learning and Applied Growth. [PDF]

open access: yesNurs Adm Q
Horton Deutsch S   +4 more
europepmc   +1 more source

Power Transition and Pragmatic Adaptation: Iran's Strategic Approach to China, Russia and the GCC

open access: yesGlobal Policy, EarlyView.
ABSTRACT This study examines how Iranian strategic thinkers conceptualise the country's ‘Look East’ policy (i.e., relations with China and Russia) and the GCC states. Using thematic qualitative content analysis of approximately 70 documents from Iranian state official, advisory and academic institutions (2015–2025), it reveals that Iran's eastward ...
Sara Bazoobandi
wiley   +1 more source

Countering FIMI by Digital Authoritarianisms: Audience Architecture and Reverse Language Engineering

open access: yesGlobal Policy, EarlyView.
ABSTRACT Foreign information manipulation and interference (FIMI) campaigns on social media are currently both more accessible and more impactful than the North Atlantic Treaty Organization's (NATO) or European Union's (EU), offering their opponents superiority and efficiency on those platforms.
Michelangelo Conoscenti
wiley   +1 more source

Reforming Export Control Regimes: Addressing Emerging Technologies Through Responsible Innovation

open access: yesGlobal Policy, EarlyView.
ABSTRACT The proliferation of dual‐use emerging technologies—such as artificial intelligence (AI), quantum computing, and additive manufacturing—poses a growing challenge for multilateral export control regimes. Designed for tangible goods and slower innovation cycles, existing arrangements increasingly struggle to govern technologies that are ...
Stella Blumfelde
wiley   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

open access: yesAbacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Identification and functional validation of a novel disease‐causing variant in the noncoding region of NYX

open access: yesActa Ophthalmologica, EarlyView.
Abstract Purpose Inherited retinal diseases (IRDs) are a clinically and genetically heterogeneous group of disorders, with ~30% of cases remaining genetically unsolved. Complete congenital stationary night blindness (cCSNB) is a subtype of IRD, usually associated with reduced visual acuity, nystagmus and high myopia.
Filip Spanic   +10 more
wiley   +1 more source

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