Results 271 to 280 of about 71,314 (310)
Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
ABSTRACT We investigate the effect of waste management strategies on real earnings management. Using a sample of 6515 firm‐year observations from 22 countries spanning the 2011–2022 period, we show that companies that reduce their waste generation are less likely to engage in real earnings management, supporting the ethical theoretical perspective ...
Faten Lakhal +3 more
wiley +1 more source
Calibration-Based ALE Model Order Reduction for Hyperbolic Problems with Self-Similar Travelling Discontinuities. [PDF]
Nonino M, Torlo D.
europepmc +1 more source
Insider Ownership and Investment Efficiency
ABSTRACT This study examines the relationship between insider ownership and investment efficiency in Indian publicly listed firms, utilising panel data spanning 2001 to 2015. It explores how agency conflicts contribute to suboptimal capital investment decisions. Our analysis reveals that increased insider ownership is associated with reduced investment
Bibek Bhatta
wiley +1 more source
ABSTRACT This paper examines the impact of regulatory controls on Bitcoin's excess returns and volatility. The paper innovates by proxying changes in the regulatory environment using global Google search volume intensity data. The generated regulatory indices accurately identify episodes of regulatory tightening within cryptocurrency markets.
Robert Mullings
wiley +1 more source
Examples of cosmological spacetimes without CMC Cauchy surfaces. [PDF]
Ling E, Ohanyan A.
europepmc +1 more source
Abstract Objective To evaluate the financial applicability of the DNA‐HPV test for cervical cancer screening in a developing country like Brazil. Methods This was a retrospective, observational study based on documentary data, conducted to assess the cost‐effectiveness of cervical cancer screening strategies in Brazil.
Felipe Polido Urbano +4 more
wiley +1 more source
Geometric Bounds for Low Steklov Eigenvalues of Finite Volume Hyperbolic Surfaces. [PDF]
Hassannezhad A, Métras A, Perrin H.
europepmc +1 more source
Beyond the Metrics: Context‐Aware Calibration for Better Drain Flow Modelling
ABSTRACT Robust hydrological and water quality modelling is essential for advancing the understanding and management of engineered agricultural subsurface drainage systems. Achieving credible model output hinges on calibration strategies that are both rigorous and context sensitive. At the field scale, accurately capturing the dynamics of nutrient load
R. Caleb Bruhn +3 more
wiley +1 more source
Graph-Regularized Manifold-Aware Conditional Wasserstein GAN for Brain Functional Connectivity Generation. [PDF]
Tan YF +4 more
europepmc +1 more source

