Results 101 to 110 of about 24,712 (268)
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source
Is free trade good for renewable resources? Brander and Taylor redux
Abstract This paper generalizes the original Brander and Taylor model of open‐access renewable resource use and trade to address three common critiques. First, I introduce heterogeneity across agents in harvesting productivity to smooth out the model's extreme specialization patterns while maintaining its Ricardian structure and tractability. Second, I
M. Scott Taylor
wiley +1 more source
Passive Austreibung von Rapserdflohlarven (Psylliodes chrysocephala L.)
Die Studie stellt eine einfache, aber nicht sehr weit verbreitete Methode vor, um quantitativ den Befall von Winterrapspflanzen mit Larven von Psylliodes chrysocephala zu bestimmen.
Nils Conrad, Meike Brandes, Udo Heimbach
doaj
Floccia, C +13 more
openaire +3 more sources
Trade policy uncertainty, organization of firms, and the form of international trade
Abstract This paper investigates the hypothesis that lower trade policy uncertainty (TPU) reduces the share of intrafirm trade in total trade. A significant change in US‐China TPU occurred in 2001 when China joined the WTO, providing a natural experiment to test this hypothesis.
Felix Fosu
wiley +1 more source
Zusammenfassung Hintergrund Realistische Trainingsmodelle sind essenziell, um Ärztinnen und Ärzte in klinischen Prozeduren zu schulen. In dieser Studie wurde untersucht, ob ein kostengünstiges, selbst generiertes 3D‐gedrucktes Hautmodell Früchten und Schaumstoffmodellen beim Erlernen von Hautstanzen überlegen ist.
Sandra Schuh +5 more
wiley +1 more source
Technik, Strategie, Prozedur, Methode. Terminologisch
Technique, strategy, procedure, method. On some terminological-conceptual problems of teaching and researching translation The article discusses issues concerning terminological adequacy of the concepts technique, strategy, procedure and method in the ...
Roman Lewicki
doaj
Compatibility of personal care thickening polymers in sulphate‐free surfactants
Phase behaviour for alpha olefin sulfonate surfactant 10–15 wt% combined with 1 wt% sodium carboxy methyl cellulose, clearly indicating the sensitivity in miscibility when adding various levels of background salt. Abstract Objective Formulators today know that when traditional surfactants and polymers are replaced new problems occur. What was before a ‘
Tobias Halthur +4 more
wiley +1 more source
A tactile sensor with a probe replicating a fingerprint quantified skin texture by measuring vibration and friction. Regression analysis linked smoothness and moistness perceptions with high‐frequency vibration amplitude and friction. These findings support the objective assessment of skin texture, enhancing product evaluation consistency and bridging ...
Naoki Saito +4 more
wiley +1 more source

