Results 61 to 70 of about 493 (196)
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
Abstract Background and Objectives Gambling in older adults represents an emerging but still underrecognized mental health concern. Although gambling participation is increasingly observed in later life, the specific psychological, social, cognitive, and biological factors associated with gambling‐related problems in older adults remain insufficiently ...
Graziella C. Prezzavento +6 more
wiley +1 more source
Inductance estimation method for linear switched reluctance machines considering iron losses
The voltage pulse injection method is widely used at the starting and low‐speed sensorless operation of the rotary switched reluctance machine (SRM) and the linear SRM (LSRM). The conventional methods for the inductance estimation in voltage pulse injection, the current peak value method, and the current slope difference method have a limitation that ...
Qianlong Wang +5 more
openaire +1 more source
Abstract When quality attributes of a product are not directly observable, third‐party certification (TPC) enables buyers to distinguish between quality levels and reward sellers accordingly. We study the adoption of TPC by traders in smallholder‐based agricultural value chains in low‐income countries, where traders aggregate products from many small ...
Gashaw T. Abate +4 more
wiley +1 more source
Abstract Providing replication code is an inexpensive way to facilitate reproducibility. However, little is known about the extent of replication code provision. Therefore, we examine the availability of replication code for over 2500 peer‐reviewed articles based on the German Socio‐Economic Panel (SOEP), one of the most widely used datasets in ...
Lukas Fink, Jan Marcus
wiley +1 more source
ABSTRACT Multi‐sided platform (MSP) models have become more relevant for incumbent companies, requiring them to develop MSP engagement strategies. This study sheds light on the complex process incumbents undergo in developing platform strategies. Adopting an inductive research design, we conducted interviews with 37 decision‐makers across 35 incumbent ...
Lukas Zechel, Vivek K. Velamuri
wiley +1 more source
Abstract In the digital era, established organizations face significant challenges in adapting to unfolding changes. This study explores the reciprocal relationship between prospective sensemaking and corporate foresight within a large European bank engaged in digital transformation through its corporate accelerator program.
Anna‐Sofia Yanson +2 more
wiley +1 more source
Seventh Åland Island Meeting on von Willebrand Disease
ABSTRACT Introduction The seventh Åland Island Meeting on von Willebrand Disease (VWD) was held on the Åland archipelago in Finland, from 26 to 28 September 2024. Aim The meeting brought together experts in the field of VWD from around the world to share the latest advances and knowledge in VWD.
Riitta Lassila +17 more
wiley +1 more source
Assessing second‐price auctions for parcel exchanges in last‐mile logistics
Abstract The rapid growth of e‐commerce has led to multiple carriers operating in the same regions, creating opportunities for collaboration. However, logistics companies typically operate independently, leading to inefficiencies. Horizontal cooperation, where carriers share resources and infrastructure, can improve efficiency and reduce costs.
Christian Truden, Margaretha Gansterer
wiley +1 more source
Linear-switched reluctance motors (LSRMs) are becoming popular for transit applications owing to their inherent advantages. However, structural modifications are crucial for mitigating the drawbacks of high-force ripples and acoustic noise. Analysing the
Nisha Prasad, Mahipal Bukya
doaj +1 more source

