Results 191 to 200 of about 9,971 (286)

Financial Statement Readability and Firm Debt Choice

open access: yesFinancial Management, Volume 55, Issue 2, Page 229-250, Summer 2026.
ABSTRACT Examining more than 16,000 firm‐year observations in the United States, we provide novel evidence showing that higher financial statement readability leads to a decrease in information asymmetry and the need for external monitoring, thereby reducing the reliance on bank debt relative to public debt.
Wajih Abbassi   +3 more
wiley   +1 more source

Nurses' Experiences and Perspectives of Conscientious Objection in Practice: A Qualitative Systematic Review

open access: yesJournal of Advanced Nursing, Volume 82, Issue 6, Page 5771-5789, June 2026.
ABSTRACT Aim To examine nursing experiences and perspectives regarding conscientious objection in healthcare practice. Design Qualitative Systematic Review. Methods The studies were identified, screened and appraised using the Joanna Briggs Institute (JBI) model and appraisal tools to assess the quality of the data and ensure rigorous evaluation.
Abdulrahman Alghathayan   +2 more
wiley   +1 more source

Selling to buy: Asset sales, acquisition financing, and value creation

open access: yesJournal of Financial Research, Volume 49, Issue 2, Page 703-739, Summer 2026.
Abstract In line with increased liquidity offered by asset sales, our findings show that firms selling large assets prior to acquisitions are more likely to use cash as payment method. Additionally, we find that in subsequent cash acquisitions, firms using cash stemming from asset sales experience higher announcement abnormal returns compared to firms ...
Christos Mavrovitis (Mavis)   +2 more
wiley   +1 more source

Marginalized and Protest Masculinities: Conceptualizing Racism for Black Men in Families

open access: yesJournal of Family Theory &Review, Volume 18, Issue 2, Page 354-364, June 2026.
ABSTRACT Family contexts are sites to analyze the changing expectations associated with masculinity, revealing the multiple expressions of various types of masculinities. However, research in family and gender studies often uses catchall categorizations to understand complex dynamics that influence families who confront race and racism.
Brandon Alston
wiley   +1 more source

Blind Spots in Product Design: Utilitarian–Hedonic Choices, Psychological Processes and Retail Strategy Interplay for Visually Impaired Consumers

open access: yesJournal of Consumer Affairs, Volume 60, Issue 2, Summer 2026.
ABSTRACT Visually impaired individuals represent a sizable segment of the global population but remain underrepresented in consumer research. Existing literature mainly frames visually impaired consumers (VICs) through a vulnerability lens, focusing on shopping barriers and assistive remedies.
Bruno Veneziano Cornacchioni   +4 more
wiley   +1 more source

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