Results 171 to 180 of about 824,030 (287)

Sixteen Years Later: Revisiting Cultural Complexes and the Roots of Archetypal Thematic Analysis (ATA)1

open access: yesJournal of Analytical Psychology, EarlyView.
Abstract Written as a letter to my 28‐year‐old self, this paper explores the development of my engagement with cultural complexes. On August 18, 2009, I finished a chapter applying cultural complexes to a history of China, complete with elaborate charts that seemed to confirm a process by which cultural complexes are formed, and how China’s then recent
Kevin Lu
wiley   +1 more source

The Bold Surgeon Syndrome: Contemporary Analysis of Overconfidence, Training Gaps, and Patient Safety in Plastic Surgery. [PDF]

open access: yesPlast Reconstr Surg Glob Open
Cárdenas-Camarena L   +4 more
europepmc   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce   +3 more
wiley   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald   +3 more
wiley   +1 more source

Who Moves First? Price Discovery by Institutional and Retail Investors

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu   +2 more
wiley   +1 more source

Educational Frameworks for Diagnostic Decision-Making in AI-Enhanced Head and Neck Pathology. [PDF]

open access: yesHead Neck Pathol
Tavares T   +4 more
europepmc   +1 more source

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