Dual‐Class Firms and Voluntary Disclosure of Earnings Guidance
ABSTRACT This paper shows that dual‐class firms issue more quarterly management earnings guidance, particularly when the guidance contains negative news. This effect is driven by the fact that insiders in dual‐class firms maintain sufficient control to be isolated from market pressure and disciplinary outcomes following disclosure.
Arash Dayani
wiley +1 more source
Enhancement of the Inner Foveal Response of Young Adults with Extended-Depth-of-Focus Contact Lens for Myopia Management. [PDF]
Amorim-de-Sousa A +4 more
europepmc +1 more source
Long‐Term Institutional Investors and Executive Compensation
ABSTRACT Standard agency theory views would suggest that long‐term investors will use long‐term CEO compensation to align incentives and promote long‐term value maximization. An alternative view is that long‐term investors—who are more able to bear the fixed costs associated with monitoring—will monitor more heavily than short‐term investors, reducing ...
T. Colin Campbell +2 more
wiley +1 more source
Using Catch Data to Estimate Changes in Global Commercial Abalone Abundance
ABSTRACT Changes in global wild capture production of abalone are explored to infer potential changes in biological stocks. The study found that 77% (or 10 out of the 13) of the countries that reportedly caught abalone in the wild have experienced declines in catches between 1980 and 2023, and on aggregate catch declined by almost 83% between 1980 and ...
Douglas Crookes
wiley +1 more source
Insights into artificial intelligence in myopia management: from a data perspective. [PDF]
Zhang J, Zou H.
europepmc +1 more source
Transferring Competences to the Workplace Through Gamified Training: A Case Study
ABSTRACT This study examines the transfer of gamified training activities aimed at developing key workplace competences, focusing on creativity, innovation and decision‐making within a specific organisational context. We conducted an exploratory case study in a Spanish public‐sector organisation.
Ángela Periáñez‐Picón +2 more
wiley +1 more source
ABSTRACT Aim To explore how fathers in Singapore experience, interpret, and cope with the emotional and mental health demands of raising an autistic child, and how stigma and support contexts influence coping and help‐seeking. Design Qualitative. Methods Interpretative phenomenological analysis guided this qualitative study.
Brenda Jinyu Ng +4 more
wiley +1 more source
Real-world outcomes on myopia management efficacy of diverse segmented defocus optics (DSDO) and defocus incorporated multiple segments (DIMS) spectacle lenses in Chinese children: An initial 12-month prospective clinical study. [PDF]
Fan Y +12 more
europepmc +1 more source
Exposure to Climate Change and Earnings Manipulation
ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem +4 more
wiley +1 more source

