Contemporary Accounting Research, EarlyView.ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley +1 more source
Regional variation in overweight and associations with regional profiles using a Japanese national open-source database. [PDF]
PLoS OneYoshigai M, Goto E, Takada D, Imanaka Y.
europepmc +1 more source
Abacus, EarlyView.The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge +2 more
wiley +1 more source
Marketing strategies for promoting workplace hepatitis B and C virus testing: a cross-sectional study using correspondence analysis in Japan. [PDF]
Front Public HealthSakai K +5 more
europepmc +1 more source
Private Land Ownership: Tax or Socialize?
The American Journal of Economics and Sociology, EarlyView.ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley +1 more source
Ergonomic support and workstation satisfaction among teleworkers in small and medium enterprises. [PDF]
WorkPrairie J +4 more
europepmc +1 more source
Australian Journal of Politics &History, EarlyView.ABSTRACT This article retraces the Woodward Commission on Aboriginal Land Rights in the Northern Territory, focusing on the question of mineral rights. Mineral rights were assumed in the Commission's terms of reference and expected by many Aboriginal people. Why, then, were they not recommended by the Commission?
Laura Rademaker
wiley +1 more source
CN-VEFD: A visual emotion feature dataset for Chinese ESG reports. [PDF]
Data BriefDuan Z, Xu Y, Xia B.
europepmc +1 more source
Australian Journal of Politics &History, EarlyView.ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley +1 more source
Effectiveness of innovative health enhancement and cardiac rehabilitation support programme combining a personal health record app and counselling services for patients with ischaemic heart disease: a study protocol for a randomised controlled trial. [PDF]
BMJ OpenYoshimura S +8 more
europepmc +1 more source