Results 161 to 170 of about 163,667 (304)

Strengthening supply chains for pathogen genomic surveillance in Asia. [PDF]

open access: yesBMJ Glob Health
Stona AC   +33 more
europepmc   +1 more source

Structural change in the US office market after 2019: Evidence from lease‐level data

open access: yesReal 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

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +1 more source

Farm‐scale Natural Capital Accounting: Unlocking the potential of natural capital to support sustainable agriculture

open access: yesMethods in Ecology and Evolution, EarlyView.
Abstract The demand for information about property‐scale natural capital is growing rapidly as producers and supply chains respond to opportunities and pressures to report environmental performance information. Natural Capital Accounting offers promise but agreed methods for farm‐scale accounts are currently lacking.
James Q. Radford   +7 more
wiley   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

open access: yesAbacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu   +3 more
wiley   +1 more source

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