Results 161 to 170 of about 13,059 (252)

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

open access: yesJournal 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
wiley   +1 more source

Layered abandonment: The moral interpretation of suffering in extreme confinement

open access: yesCriminology, EarlyView.
Abstract Loss and rejection are central to prison life, yet how they crystallize into a more general sense of abandonment remains under‐theorized. Drawing on 64 interviews with men held in prolonged self‐isolation or serving indeterminate forvaring sentences in Denmark, we conceptualize abandonment not simply as hardship but as suffering plus ...
Frederik Rom Taxhjelm, Julie Laursen
wiley   +1 more source

Collateral labor: Male partner reentry and women's economic lives

open access: yesCriminology, EarlyView.
Abstract Reentry scholarship frequently assumes that a partner's return stabilizes households and eases the burdens women absorbed during incarceration, yet the economic consequences of reentry for female partners remain empirically understudied. We conceptualize reentry as an economic reconfiguration that may operate as reprieve, disruption, or both ...
Holly Nguyen   +2 more
wiley   +1 more source

Healthcare Utilization and Out‐of‐Pocket Expenditure Among Adults With and Without Cancer in Korea—Analysis of the Korea Health Panel Survey

open access: yesAsia-Pacific Journal of Clinical Oncology, EarlyView.
Using data from 10,911 adults in the 2023 Korea Health Panel Survey, healthcare utilization and out‐of‐pocket (OOP) expenditure were compared between participants with and without cancer using adjusted regression analyses. Participants with cancer had more hospitalizations (0.78 vs. 0.19), outpatient visits (32.9 vs.
Durga Datta Chapagain   +4 more
wiley   +1 more source

Why are surveys struggling to estimate vote shares?

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Polling in the 2020 US presidential elections significantly underestimated Trump support, calling into question the accuracy of all political surveys. Although many have speculated that this bias is due to Trump supporters refusing to respond to surveys, we have previously lacked the data to directly evaluate this theory.
Matthew Tyler   +6 more
wiley   +1 more source

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