Results 131 to 140 of about 23,087 (235)

Pediatric Surgeons' Expectations of the EUPSA Global Surgery Committee Across World Bank Income Groups: A Two‐Round Modified Delphi Study

open access: yesWorld Journal of Surgery, EarlyView.
A two‐round modified Delphi study of paediatric surgeons from 68 countries identified six expectations of the EUPSA Global Surgery Committee. Across World Bank income groups, respondents prioritised sustainable capacity building through training and mentorship, supported by accessible guidelines, research collaboration, and context‐appropriate ...
G. Brisighelli   +15 more
wiley   +1 more source

Global Disparity Within the Management of Traumatic Abdominal Vascular Injuries: Analysis of a Global Dataset

open access: yesWorld Journal of Surgery, EarlyView.
Vascular injuries are common to trauma and carry a high risk to limb and life. Integrating specialist vascular care into existing trauma systems is essential; however, global data on this topic remains limited. This study describes global patterns of abdominal vascular trauma, through secondary analysis of the Global Outcomes After Laparotomy for ...
J. Amoako   +743 more
wiley   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

open access: yesAbacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose   +2 more
wiley   +1 more source

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

open access: yesAbacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge   +2 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

open access: yesAbacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose   +3 more
wiley   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

open access: yesAbacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

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