Results 171 to 180 of about 158,743 (296)

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Fully-Automated Insulin Delivery System. [PDF]

J Diabetes Sci Technol
Rashid MM, Quinn L, Cinar A.
europepmc   +1 more source

The grapevine microbiota: A review on the possible impacts of plant protection programs on phyllosphere microorganisms

Annals of Applied Biology, EarlyView.
This review highlights recent advances in understanding how plant protection programs and alternative fungicides affect the taxonomic composition of the grapevine phyllosphere microbiota. Bacterial and fungal communities are primarily shaped by the plant compartment, vineyard location, and sampling time. Plant protection programs generally have a minor
Sofia Montanari, Anna Smaldone, Veronica Castellari, Claudia M. O. Longa, Michael Oberhuber, Peter Robatscher, Michele Perazzolli   +6 more
wiley   +1 more source

Performance of an Automated Insulin Delivery System in Youth With Type 1 Diabetes During a Diabetes Summer Camp. [PDF]

J Diabetes Sci Technol
Sotiriou G, Kavoura E, Moutafi M, Dimitriadou M, Nemtsa A, Pappa K, Christoforidis A.   +6 more
europepmc   +1 more source

Chaquetas 'gris-rata'

Publicat a El Periódico.
openaire   +2 more sources

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

Abacus, EarlyView.
Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett, Yun (Hazel) Tan, Jean You, Shan Zhou   +3 more
wiley   +1 more source

Evaluating the Clinical Utility of the Glycemia Risk Index. [PDF]

J Diabetes Sci Technol
Scheideman AF, Shao MM, Yang Y, Klonoff DC, Seley JJ, Ramchandani N, Ahn DT, Oiknine R, Wang J.   +8 more
europepmc   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

Abacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer, Brigitte Eierle, Stephan Küster   +2 more
wiley   +1 more source

Use of the Glycemia Risk Index at Hybrid Closed-Loop Initiation to Predict Combined International Glucose Targets at 12 Months: Results From the CIRDIA Study Group. [PDF]

J Diabetes Sci Technol
Picard S, Dupont J, Amiot-Chapoutot F, Courbebaisse B, Personeni E, Lecornet-Sokol E, Mougel F, Bouché C, Giroud F, Lablanche S, Borot S.   +10 more
europepmc   +1 more source

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

Abacus, 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, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source