Results 131 to 140 of about 7,537,625 (276)
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
Methods in Ecology and Evolution, EarlyView.Abstract Soil sampling for eDNA is a useful approach to assess ecological communities in specific locations, such as comparing community composition across different site treatments. However, species' dispersal abilities and habitat selection, among many other factors, drive the uneven distribution of organisms across the landscape. Thus, to accurately
Karen Dyson +7 more
wiley +1 more source
Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions
Abacus, 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
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
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Constitución de la lengua española o castellana
Cuadernos de Lingüística Hispánica, 2017 Tras la conquista y colonización españolas, los pueblos subdesarrollados de América debieron asumir la lengua de sus conquistadores. Era la lengua que el reino de Castilla ya había impuesto a otras provincias ibéricas (nombre griego), con excepción de la
MIGUEL ÁNGEL ÁVILA BAYONA
doaj
Private Land Ownership: Tax or Socialize?
The American Journal of Economics and Sociology, EarlyView.ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
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When Urgency Drops: Temporal Consciousness and the Choreography of Dying
Anthropology of Consciousness, EarlyView.ABSTRACT In the hospital, the transition from fighting for life to preparing for death involves not only a shift in medical repertoires but also a profound transformation in temporal experience. Drawing on ethnographic fieldwork in a Canadian intensive care unit, this article examines how the tempo of care, its rhythms, urgencies, and pauses shapes ...
Louise Chartrand
wiley +1 more source
From Loss to Transformation? Towards Pluralistic and Politicised Agrarian‐Climate Futures
Asia Pacific Viewpoint, EarlyView.ABSTRACT Understanding how actors perceive and anticipate future states of the world is gaining traction in climate change governance scholarship and related calls for sustainability transformations. However, smallholder farmers, indigenous groups, and local communities, who are expected to bear disproportionate burdens of loss and damage from climate ...
Joel Persson +4 more
wiley +1 more source
[Anti-obesity drugs and potential changes in the epidemiology of this condition and in cardiovascular risk factors]. [PDF]
Aten PrimariaCuatrecasas G.
europepmc +1 more source