Results 81 to 90 of about 40,175 (188)

New Entrants and Contract Redaction

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Using the US Census data to capture new entrants, we find that incumbents are more likely to redact proprietary information embedded in material contracts when a greater number of new firms establish their businesses in the focal firm's industry.
Gary Chen, Xiaoli Tian, Miaomiao Yu
wiley   +1 more source

Unobserved Factors Linking Functional Decline and Depression Among the Oldest Americans [PDF]

open access: yes
This study considers the dependence between functional decline and depression in a nationally representative sample of older Americans from the Survey on Assets and Health Dynamics among the Oldest Old (AHEAD) covering the years from 1993 to 2002 ...
Obrizan, Maksym
core   +1 more source

The Effect of Managers' Mix of Real and Accrual‐Based Earnings Management on Future Performance

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT Prior research finds that firms use both accrual‐based earnings management (AEM) and real earnings management (REM) to manage financial reporting outcomes and that each practice influences firm performance. We extend this research by examining how managers’ choices regarding the mix of AEM and REM relate to future performance.
Bowe Hansen, E. Scott Johnson, Lijun Lei
wiley   +1 more source

A Bayesian Model of Sample Selection with a Discrete Outcome Variable: Detecting Depression in Older Adults [PDF]

open access: yes
Depression as a major mental illness among older adults has attracted a lot of research attention. However, the problem of sample selection, inevitable in most health surveys, has been largely ignored.
Maksym Obrizan
core  

Comparing indigenous and scientific (Palin test) soil fertility assessment approaches for better soil health monitoring, management, and farm decision-making in Uganda

open access: yesDiscover Soil
This paper evaluated the accuracy of indigenous soil fertility assessment approaches commonly used by smallholder farmers in comparison to scientific soil testing to determine better performing indigenous approach for soil fertility assessment.
Sarah Elaete   +4 more
doaj   +1 more source

Exploring drivers of land use/land cover transformations in Goang watershed Ethiopia: Integrating local community perceptions with remote sensing data

open access: yesEnvironmental Challenges
Land use/land cover (LULC) changes driven by human activities are major environmental challenges in many developing regions. This study assessed local community perceptions and household-level drivers of LULC change in northwest Ethiopia.
Getahun Sisay   +4 more
doaj   +1 more source

Does Political Connection Mitigate the Sanctions for Corruptions? Evidence From the Foreign Corrupt Practices Act (FCPA)

open access: yesJournal of Business Finance &Accounting, EarlyView.
ABSTRACT This paper examines the effect of political connection on sanctions for violations of the US Foreign Corrupt Practices Act (FCPA). Using a sample of revealed FCPA sanctions and two alternative proxies for US firms’ political connections, we find a negative association between political connection and the severity of sanctions, an effect that ...
Kaishu Wu, Wenjia Yan
wiley   +1 more source

Do Caring Services Affect Off-Farm Work? Evidence from Italy [PDF]

open access: yes
The article investigates the determinants of the off-farm work decision in Italian farm households, highlighting the role of caring services. Assuming that the household simultaneously decides over the optimal allocation of time of each of its members, a
Parodi, Giuliana   +2 more
core   +1 more source

A Representative European Parliament? Members of European Parliamentary Party Groups and the Representation of Citizens' Preferences

open access: yesJCMS: Journal of Common Market Studies, EarlyView.
Abstract The link between citizens' and representatives' preferences is central to representative democracy. Research on representation of citizens' preferences in the European Parliament (EP) has primarily concentrated on national political parties and candidates.
Richard Whitaker   +2 more
wiley   +1 more source

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