Results 211 to 220 of about 101,584 (314)

Do Accruals Convey Information About Future Cash Flows? A Re‐Examination of Inferences Drawn

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT An important stream of literature spanning decades has drawn conflicting inferences regarding whether accrual accounting serves the purposes prescribed by the Conceptual Framework by conveying information about future cash flows. We help reconcile this literature by demonstrating that tests of the relative abilities of current earnings and ...
Jacob Jaggi   +2 more
wiley   +1 more source

Decoding and vocabulary improvements mediate sustained gains in reading comprehension: Evidence from a randomised controlled trial of a multicomponent reading intervention

open access: yesJournal of Child Psychology and Psychiatry, EarlyView.
Background Reading comprehension is critical for academic success, yet many children with persistent decoding difficulties struggle to achieve it. This study examined whether a multicomponent literacy intervention is effective in improving reading comprehension and whether any gains in comprehension are mediated by improvements in word reading and ...
Cameron Downing   +6 more
wiley   +1 more source

Systemic effects of sunlight: 10‐year review of cardiovascular, infection and cancer outcomes

open access: yesJournal of the European Academy of Dermatology and Venereology, EarlyView.
This review highlights the systemic effects of sunlight and ultraviolet radiation. While UV radiation exposure has known cutaneous risks including photoaging and skin cancer, evidence suggests potential associations with reduced all‐cause mortality, improved infectious disease outcomes and reduced blood pressure.
Jasira A. Ziglar   +5 more
wiley   +1 more source

Randomly Albright: The End of Judge Shopping in the Western District of Texas?

open access: yesJournal of Empirical Legal Studies, EarlyView.
ABSTRACT Because judges exercise discretion in how they handle and decide cases, heterogeneity across judges can affect case outcomes and, thus, preferences among litigants for particular judges. However, selection obscures the causal mechanisms that drive these preferences.
Christian Helmers   +2 more
wiley   +1 more source

More Competition, Better Products: Evidence From Tariff Cuts

open access: yesJournal of Economics &Management Strategy, EarlyView.
ABSTRACT This article examines how increased competition affects product and process innovation. I combine plausibly exogenous variation in foreign competition induced by large tariff cuts with a difference‐in‐differences strategy and find that firms increase their product patenting in response to increased foreign competition, but, on average, foreign
Colin Davison
wiley   +1 more source

Differential Varietal Responses in Faba Bean Concerning Pea Aphid and Pea Necrotic Yellow Dwarf Virus (PNYDV) When Intercropped With Oat

open access: yesJournal of Applied Entomology, EarlyView.
ABSTRACT The pest status of pea aphid (Acyrthosiphum pisum H.) in faba bean (Vicia faba L.) cultivation has gained importance because it transmits Pea necrotic yellow dwarf virus (PNYDV), a novel nanovirus in Europe. This study evaluated two faba bean varieties, ‘Fuego’ and ‘GL Sunrise’, grown under sole crop (SC) and intercrop (IC) conditions with oat
Ahmed Berawe   +3 more
wiley   +1 more source

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