Results 1 to 10 of about 617,299 (273)

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Nombres artísticos o seudónimo: naturaleza jurídica ¿derecho personalísimo y/o derecho exclusivo?

Revista Iberoamericana de la Propiedad Intelectual
El presente trabajo tiene como finalidad analizar la factibilidad jurídica de que terceros, ajenos al creador y titular original de un nombre artístico o seudónimo, puedan hacer uso y explotación de éste una vez que dicho titular ha fallecido.
Tirso Fernando Castro Rodríguez, Berenice Hernández Deleyja   +1 more
doaj   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, Volume 43, Issue 2, Page 607-631, Summer 2026.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

El pensar lo concreto en la concepción del lenguaje de Walter Benjamín

Sincronía
En este artículo se explora la visión sobre el lenguaje de Walter Benjamín, su papel para describir lo concreto, específicamente la relación de identidad del nombre con lo nombrado, para ello compararemos el papel de la constelación frente a la ...
Jesús López Salas
doaj   +1 more source

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, Volume 43, Issue 2, Page 659-679, Summer 2026.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

Peruanismos en las obras literarias de Mario Vargas Llosa

Boletín de la Academia Peruana de la Lengua, 2012
El presente artículo recoge los peruanismos usados por el nobel Mario Vargas Llosa en las obras La ciudad y los perros, La tía Julia y el escribidor, Conversación en La Catedral, Lituma en los Andes, Pantaleón y las visitadoras, Los jefes y Los cachorros
Marco Antonio Lovón Cueva
doaj  

Beyond the next step: A multi‐criteria generative validation framework for step selection functions

Methods in Ecology and Evolution, Volume 17, Issue 6, Page 1754-1767, June 2026.
Abstract Step‐selection functions (SSFs), typically fitted using step‐selection analysis (SSA) or integrated step‐selection analysis (iSSA) are widely used to infer habitat selection and movement kernels from high‐frequency telemetry data, but most standard validation tools focus on one‐step‐ahead prediction and do not guarantee that fitted models ...
Aurélien Nicosia
wiley   +1 more source

Sensory Acceptability of Functional Probiotic Beverages Made from Underutilized Tropical Fruits Rich in Vitamins and Minerals

Beverages
This study aimed to formulate probiotic beverages using underutilized tropical fruit pulp, such as those of sincuya (Annona purpurea Moc. & Sessé ex Dunal), urraco (Licania platypus (Hemsl.) Fritsch), matasano (Casimiroa edulis La Llave y Lex), and ...
Francisco Enrique Sánchez-Rosales, Katy Marcela Castellanos-Reyes, Loren Paola Macias-Bu, Raúl Enrique Martínez Molina, Lijia Patricia Carrillo Alfaro, Carlos Orlando Inestroza-Lizardo, Héctor Alonzo Gómez Gómez   +6 more
doaj   +1 more source

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

Animal Conservation, Volume 29, Issue 3, Page 307-320, June 2026.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand, Jean‐Baptiste Mihoub, Olivier Duriez, Léa Giraud, Philippe Lécuyer, Bruno Descaves, Robert Straughan, François Sarrazin   +7 more
wiley   +1 more source

Lenguaje y alegoría. Modos de considerar el arte a partir de Walter Benjamin

Revista Filosofía UIS, 2016
El vínculo del arte con la filosofía es persistente en los escritos de Walter Benjamin, vínculo nunca ajeno a consideraciones religiosas, políticas e históricas; ya que arte y filosofía son formas de expresión en devenir histórico.
Carlos Mario Fisgativa Sabogal
doaj