Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers
Journal of Accounting Research, EarlyView.ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque +2 more
wiley +1 more source
Day-of-Surgery Cancellations in NHS and Independent-Sector Elective Surgery in England: A Narrative Review of Publicly Available Data. [PDF]
CureusShrivastava M, Suri I.
europepmc +1 more source
Uncovering Biogas Outcomes: Tales of Hubris, Hope, and Failure From Southern Malawi
Natural Resources Forum, EarlyView.ABSTRACT The purpose of this article is to speak directly to biogas failure. Over the past two decades, immense amounts of money have been spent by African governments, private individuals, and most conspicuously, international aid agencies and donors, on countless biogas projects in every country on the continent.
Marc Kalina +4 more
wiley +1 more source
Home foreclosure discounts in auctions without reserve prices
Real Estate Economics, EarlyView.Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley +1 more source
Good news or bad news? The impact of information valence on high school students' willingness to share misinformation and the effectiveness of a targeted accuracy prompt. [PDF]
Front PsycholWang Z, Jin H, Li S.
europepmc +1 more source
Cautionary Tales for Science‐Based Policy in Deep‐Sea Mining Governance
Global Policy, EarlyView.ABSTRACT This article examines how low‐certainty scientific claims permeate high‐stakes policy debates before rigorous validation. Using deep‐sea mining governance as a focal domain, the study traces high‐visibility narratives, including the “dark oxygen” hypothesis, radioactive risks of polymetallic nodules, projected impacts of sediment plume ...
Lucía Villar‐Muñoz
wiley +1 more source
Navigating the Indo‐Pacific: The EU's 2025 Council Conclusions Amidst Geopolitical Uncertainty
Global Policy, EarlyView.ABSTRACT More than four years after the EU released its Indo‐Pacific Strategy (in April 2021), the Council of the EU provided fresh ‘Conclusions’ (in October 2025) stating that the EU should ‘further intensify its strategic focus, presence, visibility and actions in the Indo‐Pacific’.
Nicholas Ross Smith +3 more
wiley +1 more source
Clickbait detection in news headlines using RoBERTa-Large language model and deep embeddings. [PDF]
Sci RepAlarfaj FK, Muqadas A, Khan HU, Naz A.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer +2 more
wiley +1 more source