Results 171 to 180 of about 59,943 (258)

The Impact of Derivative Use on Default Probability Among Nonfinancial Firms: Evidence From European Firms

open access: yesJournal of Futures Markets, Volume 46, Issue 3, Page 562-581, March 2026.
ABSTRACT This paper examines how institutional environments shape the effectiveness of derivative hedging in reducing corporate default risk. Using hand‐collected data from non‐financial firms across nine European countries and various econometric methods to control for endogeneity, we provide novel evidence that the risk‐reducing benefits of ...
Amrit Judge, Khai Le, Kim Ly
wiley   +1 more source

Association between COVID-19 diagnosis and severe mental health symptoms in adolescents in southern Brazil. [PDF]

open access: yesRev Paul Pediatr
Vieira YP   +6 more
europepmc   +1 more source

Gene Editing and Transformation Strategies for Engineering Drought‐Tolerant Legumes

open access: yesLegume Science, Volume 8, Issue 1, March 2026.
ABSTRACT Legumes play a vital role in agriculture, nutrition, and the economy, but their production faces significant threats. Among these, drought and its unpredictability will be the most damaging constraint in the coming decades. Enhancing drought tolerance is essential for resilient and sustainable legume cultivation, and genetic engineering ...
Andrea Fernandez‐Gutierrez   +2 more
wiley   +1 more source

Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality

open access: yesJournal of Accounting Research, Volume 64, Issue 1, Page 127-180, March 2026.
ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON   +4 more
wiley   +1 more source

Evaluation of Zinc Borate and Melamine Polyphosphate Synergy on the Rheological, Thermal, Mechanical, Dimensional, and Flame Retardant Performance of rLLDPE/CaCO3 Composites for Pipes Applications

open access: yesJournal of Applied Polymer Science, Volume 143, Issue 8, February 20, 2026.
A synergistic flame retardant containing melamine polyphosphate and zinc borate was prepared and applied to provide rLLDPE/CaCO3 composites with superior flame retardancy. ABSTRACT The use of recycled thermoplastics is crucial for addressing environmental challenges such as waste management and sustainability.
Antonio Benjamim Mapossa   +2 more
wiley   +1 more source

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 1684-1711, February 2026.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh   +3 more
wiley   +1 more source

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