Results 251 to 260 of about 37,844 (329)

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

open access: yesJournal 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

A Qualitative approach to electoral abstention [PDF]

open access: yes, 1994
Institut de Ciències Polítiques i Socials. Barcelona, Catalunya   +1 more
core  

Anti‐Protestantism in the Global Catholic Mission, c. 1918–1960*

open access: yes
Journal of Religious History, EarlyView.
Sante Lesti
wiley   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Brood parasitism reduces but does not prevent Bombus terrestris reproductive success

open access: yesInsect 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

Climatic–Anthropogenic Synergy Drives Escalating Minimum Area Requirements and Connectivity‐Protection Mismatch in a Karst‐Endemic Primate

open access: yesIntegrative 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

High‐Altitude Adaptation of Frogs (Case Study: Nanorana parkeri): From Physiological Phenotypes to AltitudeOmics

open access: yesIntegrative 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

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