Results 171 to 180 of about 95,902 (265)

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

Intraoral medical devices for sustained drug delivery. [PDF]

Clin Oral Investig, 2023
Alghanem S, Dziurkowska E, Ordyniec-Kwaśnica I, Sznitowska M.   +3 more
europepmc   +1 more source

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

Invasive Fusarium rhinosinusitis in COVID-19 patients: report of three cases with successful management. [PDF]

Front Cell Infect Microbiol, 2023
Erami M, Aboutalebian S, Hashemi Hezaveh SJ, Matini AH, Momen-Heravi M, Ahsaniarani AH, Arani SS, Ganjizadeh M, Mirhendi H.   +8 more
europepmc   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Novel Flexible Ureteroscopic System for intrarenal pelvic and intracaliceal pressure measurement in porcine models. [PDF]

Sci Rep
Yuan Y, Chen P, Xu Y, Zhu R, Gan Y, Cai Z, Luo W, Wang H, Du Y, Wei X, Li L, Lai D, Xu G.   +12 more
europepmc   +1 more source

Climate‐Neutrality Transition and Banks' Loan Pricing

Journal of Financial Research, EarlyView.
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas, Maria‐Eleni K. Agoraki, Georgios P. Kouretas   +2 more
wiley   +1 more source

Intumescent Coatings and Their Applications in the Oil and Gas Industry: Formulations and Use of Numerical Models. [PDF]

Polymers (Basel)
Hafiz T, Covello J, Wnek GE, Melaiye A, Wei Y, Ji J.   +5 more
europepmc   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

Do robots boost productivity? A quantitative meta‐study

Journal of Economic Surveys, EarlyView.
ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley   +1 more source