Results 141 to 150 of about 133,319 (225)

Structural change in the US office market after 2019: Evidence from lease‐level data

Real Estate Economics, EarlyView.
Abstract This article examines how the leasing activities, contract features, and pricing of the Class A office leasing market have evolved since 2019 across five major US markets: Los Angeles, the Bay Area, Dallas, Washington, DC, and New York City. Using a granular dataset of 73,508 office leases from 2010 to 2024, we find a broad‐based contraction ...
Liang Peng, Xue Xiao
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 Open
Yoshimura S, Shimamoto T, Tateyama Y, Yazawa M, Namba M, Nishioka N, Takahashi Y, Nakayama T, Iwami T.   +8 more
europepmc   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Mortality of American Indian and Alaska Native workers by occupation and industry, 2020-2022. [PDF]

J Safety Res
Wingate KC, McCanlies E, Steege AL, Sieber WK, Dalsey E.   +4 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Relationship between top management engagement, occupational health professional involvement in management reviews, and workplace health promotion program outcomes: a cross-sectional study. [PDF]

J Occup Health
Kumakawa Y, Nagata T, Odagami K, Mori T, Mori K.   +4 more
europepmc   +1 more source

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

Contemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Financialization, housing rents and affordability in Toronto. [PDF]

Environ Plan A
August M, St-Hilaire C.
europepmc   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, EarlyView.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

The relationship between self-rated health and occupational accidents: a nationwide prospective cohort study. [PDF]

J Occup Health
Fukui Y, Nagata T, Odagami K, Mori K, W2S-Ohpm study.   +4 more
europepmc   +1 more source