Results 51 to 60 of about 84,812 (198)
Contemporary Accounting Research, EarlyView.ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
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Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
Advancing conservation breeding programs for marine invertebrates
Conservation Biology, EarlyView.Abstract In the face of ecosystem change and biodiversity loss caused by climate change and other stressors, conservation breeding, or captive breeding, with the aim of reintroduction for wild population recovery, is an emerging tool for preventing species’ extinction and rehabilitating ecosystems.
Elora H. López‐Nandam +3 more
wiley +1 more source
El Futur de la llengua catalana a la universitat
, 2010 Conferència del 'Cicle Tres Debats sobre el Futur' organitzat per la Càtedra Ferrater Mora de Pensament Contemporani dins els actes en motiu del seu 20è aniversari.
Ferrés i Fluvià, Maria Jesús +2 more
core +1 more source
La aporia de la democràcia per venir i la reafirmació de la filosofia
Enrahonar: Quaderns de Filosofia, 2012 Aquest escrit presenta la relació entre democràcia, entesa com a referent de futur ila filosofia com anelante d'aquest futur per venir. Derrida, que va tenir part fonamentalen la concepció de la institució cosmopolita de la filosofia, va veure com ...
Patrice Vermeren
doaj +1 more source
Institutional lessons from the Nordic management model
Conservation Biology, EarlyView.Abstract To improve wildlife management outcomes, in terms of reaching management goals and increasing legitimacy, Nordic countries have developed institutional systems involving stakeholders that aim for a more inclusive and participatory model.
Jens Nilsson +2 more
wiley +1 more source
Corela, 2017 This paper describes the synchronic and micro-diachronic relation between both synthetic (future simple) and analytic (future periphrastique) future tenses in modern French. This study is based on a sampled spoken corpus with 1 million words containing 2
Lotfi Abouda, Marie Skrovec
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Impact of global change on the distribution of mountain mammals and birds
Conservation Biology, EarlyView.Abstract Climate change and land‐use changes are key drivers of global biodiversity loss. Many species are shifting to higher elevations or latitudes in response to global warming, often encountering unfavorable land‐use conditions during the shift. These changes can lead to reduced range size and increased extinction risks, particularly for mountain ...
Chiara Dragonetti +5 more
wiley +1 more source