Results 221 to 230 of about 6,568 (267)
Journal of Accounting Research, EarlyView.ABSTRACT In this paper, we develop novel measures of managerial labor market classification and competition by constructing networks of compensation benchmarking peers disclosed in proxy statements. These networks represent firms’ relative positions within the managerial labor market.
RAY RUI GAO, YIFEI LU
wiley +1 more source
Journal of Accounting Research, EarlyView.ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley +1 more source
Brood parasitism reduces but does not prevent Bombus terrestris reproductive success
Insect Science, EarlyView.Graphical depiction of the colony splitting process. Throughout figures in this paper, results pertaining to host success are represented in blue, and cuckoo success is represented in red. Abstract Cuckoo bumblebees are obligate brood parasites that must invade a colony of their host bumblebee species in order to reproduce.
Sofia Dartnell, Lynn V. Dicks
wiley +1 more source
Integrative Zoology, EarlyView.Climate change and anthropogenic activities drive antagonistic degradation of landscape connectivity for endangered François’ langur (1987–2024), causing 48.8% habitat loss, north‐south fragmentation, and centroid migration (1.2 km/yr). Despite protected areas buffering connectivity, static management fails dynamic priority habitats; we propose ...
Guangmei Yang +5 more
wiley +1 more source
Integrative Zoology, EarlyView.High altitudes are challenging for the animals that inhabit these environments. The Xizang plateau frog (Nanorana parkeri) survives in high‐altitude environments through a synergistic strategy of metabolic remodeling and protein expression adjustment to optimize energy efficiency and enhance cellular protection.
Xuejing Zhang +6 more
wiley +1 more source
The Unintended Consequences of German Deterrence
Global Policy, EarlyView.ABSTRACT Germany's evolving deterrence posture boils down to continued participation in NATO nuclear sharing and an ambitious conventional rearmament program. Due to its non‐nuclear status and a result of decades of underinvestment, Germany prioritizes modern conventional weapons.
Ulrich Kühn
wiley +1 more source
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
Nationalism and intellectuals in nations without states : the catalan case [PDF]
, 2003 Guibernau i Berdún, M. Montserrat +1 more
core
Works Councils: Consultation, Representation, and Cooperation in Industrial Relations [PDF]
Modesto Escobar
core
The dilemma of honey bee pest management in European Union: eradication or coexistence?
Insect Science, EarlyView.
Michela Bertola, Franco Mutinelli
wiley +1 more source