Results 171 to 180 of about 291,842 (227)

A new species of the genus Petrobia Murray (Prostigmata, Tetranychidae) and complementary description of Petrobiacardi Chaudhri. [PDF]

Biodivers Data J
Kamran M, Alatawi FJ.
europepmc   +1 more source

Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?

Contemporary Accounting Research, EarlyView.
Abstract We examine the association between target firms' public non‐GAAP earnings disclosures and merger and acquisition (M&A) efficiency. This research question is important, given the widespread use of non‐GAAP metrics in M&A valuation and lack of evidence regarding the real effects of non‐GAAP disclosure.
Ciao‐Wei Chen, Frank Heflin, Patrick W. Ryu, Jasmine Wang   +3 more
wiley   +1 more source

Cooperation is not rewarded by friendship, but generous and selfish students repel each other in social networks. [PDF]

PLoS One
Samu F, Piras S, Righi S, Setti M, Takács K.   +4 more
europepmc   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

Abacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao, Nhut H. Nguyen, Cameron Truong   +2 more
wiley   +1 more source

Dilution-driven gel-sol-gel-sol transitions by the sequential evolution of surfactant micelles. [PDF]

Nat Commun
Lu S, Liu Y, Dong J, Li X.
europepmc   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Stochastic Photoresponse-Driven Perovskite TRNGs for Secure Encryption Systems. [PDF]

Adv Sci (Weinh)
Ahn D, Lee M, Kim W, Lee YK, Lee JY, Jung GY, Choi H, Yoon Y, Song HS, Lee H, Seo M, Min J, Pak Y.   +12 more
europepmc   +1 more source

ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the impact of environmental, social, and governance (ESG) rating uncertainty on excess cash holdings. Using a sample of Chinese A‐share listed companies from 2015 to 2021, we find a positive association between ESG rating uncertainty and excess cash holdings.
Bin Li, Yifan Xu, Miaodi Han
wiley   +1 more source

<i>Pseudomonas aeruginosa</i> assembles H1-T6SS in response to physical and chemical damage of the outer membrane. [PDF]

Sci Adv
Brüderlin M, Kolesnikov M, Röthlin F, Lim RYH, Basler M.   +4 more
europepmc   +1 more source

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source