Results 151 to 160 of about 26,779 (258)

The transcription factor HBP1 promotes ferroptosis in tumor cells by regulating the UHRF1-CDO1 axis. [PDF]

open access: yesPLoS Biol, 2023
Yang R   +9 more
europepmc   +1 more source

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

open access: yesAccounting 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

On Hodge polynomials for nonalgebraic complex manifolds. [PDF]

open access: yesProc Natl Acad Sci U S A
Katzarkov L   +3 more
europepmc   +1 more source

Is State Tax Policy Associated With State‐Level COVID‐19 Restrictions? La politique fiscale des États est‐elle associée aux restrictions introduites pendant la crise de COVID‐19 ?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman   +2 more
wiley   +1 more source

Some remarks about deformation theory and formality conjecture. [PDF]

open access: yesAnn Univ Ferrara Sez 7 Sci Mat
Chen H, Pertusi L, Zhao X.
europepmc   +1 more source

A Bayesian classification model to reconstruct lifetime movement patterns of riverine fish using environmental tracers

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract Environmental tracers, including both elemental concentrations and isotope ratios, are widely used to reconstruct the movement patterns of animals throughout landscapes. The methodology involves creating a map that describes the distribution of the environmental tracer across the landscape, an isoscape and then matching the values of the same ...
Michael P. Venarsky   +7 more
wiley   +1 more source

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

open access: yesAbacus, 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   +3 more
wiley   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

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