Results 161 to 170 of about 15,352 (260)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Leveraging Wearable Sensors for the Identification and Prediction of Defensive Pessimism Personality Traits. [PDF]

Micromachines (Basel)
Zhou Y, Li D, Deng B, Liang W.
europepmc   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

Accounting &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, Louise Y. Lu, Zihang Peng   +2 more
wiley   +1 more source

The Relationships Between Affect, Psychache, and Suicidal Ideation: A Network Analysis in 3879 Young Adults. [PDF]

Psychol Res Behav Manag
He Y, Xu T, Tan G, Zhang T, Lu J, Chen J, Guo Q.   +6 more
europepmc   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

Integrating genomic medicine into primary care -examining perceptions of community advisory board members. [PDF]

J Community Genet
Das P, Kelley WV, Stager CG, Osborne T, Moss I, East K, Whitfield S, Korf B, Limdi N, Bateman LB.   +9 more
europepmc   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Serial Mediation: How Optimism Reduces and Pessimism Intensifies Chronic Low Back Pain Through Depression and Biological Aging. [PDF]

Biol Res Nurs
Freij KW, Agbor FBAT, Srinivasasainagendra V, Quinn TL, Tiwari HK, Sorge RE, Goodin BR, Aroke EN.   +7 more
europepmc   +1 more source

Species Distribution Models Reveal the Resilience of Protected Areas for Conserving an Endemic Amazonian Canid

Animal Conservation, EarlyView.
This graphical abstract illustrates the impacts of climate change on the distribution of the Amazon‐endemic canid Atelocynus microtis, highlighting projected habitat loss under future scenarios (SSP2–4.5 and SSP5–8.5). Despite substantial reductions in suitable habitat, a significant proportion remains within Protected Areas, emphasizing their critical
Isabella Soares Moura Palha da Silva, Camis Levi Ferreira Leão, Paola Vitoria Brito Pires, Marcela Guimarães Moreira Lima   +3 more
wiley   +1 more source

Relationship Between Well-Being and Inclusive Practice in Chilean Teachers: A Preliminary Analysis. [PDF]

J Intell
Villalta-Paucar M, Rebolledo-Etchepare J, Hernández-Ramos JP.   +2 more
europepmc   +1 more source