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
Journal of Accounting Research, EarlyView.ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall +2 more
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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
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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
Social Cognitive Skills in Electric Vehicle Sales: Understanding Empathy, Trust, and Decision-Making in Sustainable Mobility Markets. [PDF]
Behav Sci (Basel)Escobar-Miranda S +1 more
europepmc +1 more source
The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0
Global Policy, EarlyView.ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley +1 more source
Ergonomic support and workstation satisfaction among teleworkers in small and medium enterprises. [PDF]
WorkPrairie J +4 more
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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 +2 more
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Utility over novelty: How performance expectancy converts hedonic motivation, future expectations, and price sensitivity into private e-scooter purchase intention. [PDF]
PLoS OneKırçova İ +3 more
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Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source