Results 221 to 230 of about 1,958,058 (301)

Association Characteristics and Potential Mechanisms of Aging, Gut Microbiota, and Hearing Loss

open access: yesIntegrative Zoology, EarlyView.
The study found that aging leads to unchanged gut microbiota alpha diversity but an increase in Bacteroidetes and a decrease in Firmicutes at the phylum level, with specific genera, species, and functional pathways co‐associated with aging and hearing loss. Through constructing a microbe‐metabolite network, it revealed the mechanism by which protective
Cheng Cheng   +7 more
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

The safety margin of small-scale tree cover loss in global fragmented forests. [PDF]

open access: yesNat Commun
Wang J   +23 more
europepmc   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen   +3 more
wiley   +1 more source

Vegetation type conversion in Northeast China under permafrost change. [PDF]

open access: yesCommun Biol
Zhou S   +6 more
europepmc   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

open access: yesAbacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose   +3 more
wiley   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Functional varying-coefficient Cox model and its application. [PDF]

open access: yesStat Methods Med Res
Kong F, Tian M, Wang Z, Tang ML.
europepmc   +1 more source

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