Results 191 to 200 of about 1,341 (263)

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

Contemporary 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, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

A decade of on-farm data about improved cereal and legume cropping in Mexico. [PDF]

Sci Data
Gardeazábal-Monsalve A, Cabello Cortés JA, Fonteyne S, Jiménez Gomez B, Leal Gonzalez AJ, Núñez Jiménez D, Odjo S, Pacheco Rodriguez GM, Ramírez Ortega ML, Van Loon J, Vargas Rojas L, Verhulst N, Govaerts B.   +12 more
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Coal Workers' Pneumoconiosis-Associated Deaths - United States, 2020-2023. [PDF]

MMWR Morb Mortal Wkly Rep
Mazurek JM, Dodd KE, Syamlal G, Blackley DJ, Weissman DN.   +4 more
europepmc   +1 more source

Associations of smoke‐free policies in multi‐unit housing with smoking behavior and second‐hand smoke exposure: A systematic review

Addiction, Volume 120, Issue 4, Page 578-588, April 2025.
Abstract Background and aim Although considerable progress has been made regarding the implementation of smoke‐free policies (SFPs), many people continue to be exposed to second‐hand smoke (SHS) in the home environment. The aim of this study was to conduct a systematic review on the association of SFPs in multi‐unit housing (MUH) with smoking behavior ...
Heike H. Garritsen, Farzana Khan, Andrea D. Rozema, Ana Navas‐Acien, Diana Hernández   +4 more
wiley   +1 more source

The digital transformation, corporate uncertainty, and CEO risk preference. [PDF]

Sci Rep
Bao X, Lan M, Li N, Zhao Y.
europepmc   +1 more source

Rural land rental markets in developing countries: Can survey design innovations improve land market participation statistics?

American Journal of Agricultural Economics, EarlyView.
Abstract A longstanding puzzle in the African land rental market literature is the often‐observed discrepancy between the number of tenants (renters‐in) and the much smaller number of landlords (renters‐out) in survey data. If this discrepancy derives from systematic biases in survey data responses on rental market participation, then the existing body
Gashaw T. Abate, Kibrom A. Abay, Jordan Chamberlin, Samuel Sebsibie   +3 more
wiley   +1 more source

Private Land Ownership: Tax or Socialize?

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

The Effectiveness and efficiency of corporate innovation under strict market regulation: Based on China's new securities law. [PDF]

PLoS One
Huang Z.
europepmc   +1 more source

Henry George and Silvio Gesell: The Odd Couple

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley   +1 more source