Results 141 to 150 of about 23,087 (235)

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche   +3 more
wiley   +1 more source

Additional evidence supports a timescale exceeding 100,000 years for the Guliya ice cap, Tibetan Plateau. [PDF]

open access: yesSci Adv
Thompson LG   +8 more
europepmc   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie   +2 more
wiley   +1 more source

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe   +2 more
wiley   +1 more source

Is there consensus for the treatment of initial to moderate caries lesions? - a Delphi first-round study. [PDF]

open access: yesBMC Oral Health
Tassery H   +16 more
europepmc   +1 more source

Mesoporous silica as supports for Pd catalyzed H2O2 direct synthesis [PDF]

open access: yes, 2010
E. Ghedini   +12 more
core  

Review of cognitive diagnostic models (CDMs): Recent methodological advancements for addressing practical challenges

open access: yesBritish Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract Cognitive diagnostic models (CDMs) have become essential tools for providing fine‐grained information about individuals' mastery of cognitive skills. While prior reviews have emphasized statistical foundations and deep learning‐based developments, this article focuses on recent methodological innovations designed to address persistent ...
Chun Wang, Yale Quan, David Arthur
wiley   +1 more source

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