Results 211 to 220 of about 34,495 (249)

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

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, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Rationalizing manifold CSR dimensions-and-aspects towards sustainable business performance of small and medium-sized enterprises: Findings from pre-hoc and post-hoc analysis. [PDF]

PLoS One
Zhang G, Hossain GMS, Zhang J, Li M, Rahman MS, Firdaus HB.   +5 more
europepmc   +1 more source

Police department design, political pressure, and racial inequality in arrests

American Journal of Political Science, EarlyView.
Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley   +1 more source

Central nervous system vasculitis mimicking a brain tumor: A case report. [PDF]

Radiol Case Rep
Nguyen UNT, Vo D, Hird K, Wu V, Goodwill V, Farid N.   +5 more
europepmc   +1 more source

Why women's equal representation increases policy losers’ consent: Revisiting the double‐edged sword of procedural fairness

American Journal of Political Science, EarlyView.
Abstract Studies show that procedural fairness in the form of equal representation has the potential to increase decision legitimacy. At the same time, several studies point to potential adverse effects, where, for instance, the equal inclusion of women in decision‐making bodies might serve to legitimize anti‐feminist decisions in particular.
Mattias Agerberg, Lena Wängnerud
wiley   +1 more source

Love of neighbor assessment: validity, reliability, and a template for measurement. [PDF]

Front Psychol
VanderWeele TJ, Padgett RN, Case BW, Cowden RG, Hanson J, Hinton C, Kurniati NMT, Lomas T, Long KNG, Niemiec RM, Bechara AO, Rutledge JC, Teubner J, Town S, Wilkinson R, Lee MT.   +15 more
europepmc   +1 more source

An ecclesiastical court: Christian nationalism and perceptions of the US Supreme Court

American Journal of Political Science, EarlyView.
Abstract Recently, scholars have increasingly examined the unique blending of Christian and political ideology known as Christian nationalism. During this period, the US Supreme Court has increasingly ruled in ways that favor Christian nationalism, and Court watchers have criticized several justices for showing bias toward Christianity at best and ...
Miles T. Armaly, Jonathan M. King, Elizabeth A. Lane, Jessica A. Schoenherr   +3 more
wiley   +1 more source

The Bundibugyo Ebola Virus Emergency and the erosion of global health security. [PDF]

PLOS Glob Public Health
Titanji BK.
europepmc   +1 more source

Partisan bias in a sorted party system: A problem of epistemic inequality

American Journal of Political Science, EarlyView.
Abstract Normative and empirical scholars typically treat partisans’ distrust of their political rivals as a product of individual cognitive biases. But even if bias is inevitable, it is parties’ coalition‐building and messaging strategies that determine who bias is directed toward.
Justin Pottle
wiley   +1 more source

Who gets the last bed in the intensive care unit: Nonmedical factors in delaying an operation. [PDF]

JTCVS Open
Scully BB, Goldberg JB, Sade RM.
europepmc   +1 more source