Results 111 to 120 of about 26,351 (260)

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source

Evaluation of bone preparation approaches using length‐based analysis and targeted sequencing for forensic human identification of historic skeletal remains

Journal of Forensic Sciences, EarlyView.
Abstract Advances in DNA technology have significantly enhanced the forensic community's ability to develop genetic profiles from unidentified human skeletal remains. However, sampling requires mechanical grinding of hard tissues before DNA isolation. This processing can compromise genetic profiles, particularly in aged bones.
Ciara Rhodes, Jacqueline Tyler Thomas, Kimberly Sturk‐Andreaggi, Tal Simmons, Sarah Seashols‐Williams   +4 more
wiley   +1 more source

Access to Credit and Employment Liquidation. Firm‐Level Evidence From Eastern and Central Europe (2001–2007)

Economics of Transition and Institutional Change, EarlyView.
ABSTRACT This article investigates the changes in the structure of employment in Central and Eastern European firms between 2001 and 2007, before the Global Financial Crisis and following the reforms in the labour and credit markets in these economies.
Elisabetta Magnani
wiley   +1 more source

Geopolitical Risk and Domestic Bank Deposits

Financial Management, EarlyView.
ABSTRACT We investigate the relationship between global geopolitical risk and bank deposit flows across a wide panel of European countries. Motivated by the pivotal role of deposit stability for financial intermediation and systemic resilience, we explore whether geopolitical shocks alter depositors’ portfolio choices.
Dimitris Anastasiou, Theodore Kapopoulos, Steven Ongena, Athanasios Sakkas   +3 more
wiley   +1 more source

The Bumpy Road From a Well‐Paid Earmarked Parental Leave to Engaged Fatherhood: Externally Driven Reform in a Persistently Gendered Culture

Gender, Work &Organization, EarlyView.
ABSTRACT Well‐paid, nontransferable parental leave for fathers is intended to promote engaged fatherhood and, in turn, gender equality at work and in the household. Yet the extent to which such entitlements achieve these outcomes depends on the cultural and institutional context in which they are introduced.
Anna Kurowska, Katarzyna Suwada
wiley   +1 more source

How Does Progressivity Affect the Tax Cut Multiplier?

International Economic Review, EarlyView.
ABSTRACT How does the targeting of personal income tax cuts affect the output multiplier? This paper provides quantitative evidence using a heterogeneous‐agent New‐Keynesian model calibrated to match US distributions of income, wealth, marginal tax rates, and marginal propensities to consume.
Christian Gillitzer
wiley   +1 more source

Labor Supply and Firm Size

International Economic Review, EarlyView.
ABSTRACTLarger firms feature (i) longer hours worked, (ii) higher wages, and (iii) smaller (larger) wage penalties for working long (short) hours. We reconcile these patterns in a general equilibrium model, which features the endogenous interaction of hours, wages, and firm size. In the model, workers willing to work longer hours sort into larger firms
Lin Shao, Faisal Sohail, Emircan Yurdagul   +2 more
wiley   +1 more source

The Role of Language Dominance in Congruency Effects on Multi‐Word Unit Processing: Evidence From Early Bilinguals

International Journal of Applied Linguistics, EarlyView.
ABSTRACT This study investigates how the learner‐related factors of language dominance, encompassing language history, proficiency, use, and attitude, modulate congruency effects in multi‐word unit (MWU) processing among early bilinguals. Seventy Cantonese–Putonghua bilinguals completed lexical decision tasks measuring reaction time and accuracy for ...
Mingjia Cai, Yuan Liang
wiley   +1 more source

Longitudinal employment patterns and parental health: A cross-country look. [PDF]

PLoS One
Han WJ, Carrasco Saravia J, Pollmann-Schult M, Doan T, Li J.   +4 more
europepmc   +1 more source

A Non‐Parametric Framework for Correlation Functions on Product Metric Spaces

International Statistical Review, EarlyView.
Summary We propose a non‐parametric framework for analysing data defined over products of metric spaces, a versatile class encountered in various fields. This framework accommodates non‐stationarity and seasonality and is applicable to both local and global domains, such as the Earth's surface, as well as domains evolving over linear time or time ...
Pier Giovanni Bissiri, Bernardo Nipoti, Emilio Porcu, Philip White   +3 more
wiley   +1 more source