Results 41 to 50 of about 1,225 (145)

Defence Contracting and Accrual‐Based Earnings Management

open access: yesAccounting &Finance, Volume 66, Issue 2, Page 1717-1737, June 2026.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz   +3 more
wiley   +1 more source

Toward a feminist geo‐legal reading: US country‐of‐origin information in asylum adjudication

open access: yesArea, Volume 58, Issue 2, June 2026.
Abstract In this article, we offer what we call ‘a feminist geo‐legal reading’ of documents used in spaces and practices of law. Legal cases and decisions are often based on different legal and non‐legal documents, including laws, explanatory memorandums, testimonies, medical reports, and so forth. In contemporary asylum adjudication, country‐of‐origin
Malene H. Jacobsen   +2 more
wiley   +1 more source

Report of the Scientific Committee of the Spanish Agency for Food Safety and Nutrition (AESAN) on nutritional risks for women during menopause, perimenopause and postmenopause

open access: yesFood Risk Assess Europe, Volume 4, Issue 2, April 2026.
Abstract Menopause is the time when a woman transitions from the reproductive stage of life to the non‐reproductive state. It is characterised by significant hormonal changes, which can affect a woman's physical, emotional, mental and social well‐being.
Irene Bretón Lesmes   +7 more
wiley   +1 more source

La prensa local durante el primer peronismo en el municipio de La Matanza

open access: yesAntigua Matanza, 2020
En las últimas décadas el peronismo incrementó su presencia como objeto de estudio historiográfico. Se dejaron de lado viejos enfoques y se analizaron nuevos temas desde perspectivas diversas.
Raúl Pomés
doaj  

China's Belt and Road and the Global South: A Normative Challenge to the Liberal International Order

open access: yesWorld Affairs, Volume 189, Issue 2, Summer 2026.
ABSTRACT The Belt and Road Initiative (BRI) has been the subject of a substantial body of scholarship, some of which has focused on its revisionist character. However, relatively few studies examine this issue in the context of the BRI's presence in the Global South.
Flávio Bastos da Silva
wiley   +1 more source

La Calle, un periódico pueblerino en una coyuntura clave (1943-1945). Tensiones políticas e ideológicas desde una perspectiva local

open access: yesQuestion, 2016
El artículo trata de explicar las tensiones discursivas presentes en un periódico de una localidad del sudeste santafesino (Villa Constitución) en la coyuntura de formación de lo que será el peronismo desde la perspectiva de la historia local.
Oscar Videla
doaj  

La prensa gráfica local: un desafío a las tendencias verticalistas y uniformadoras del primer peronismo [PDF]

open access: yesIdentidades, 2016
En los estudios de historia argentina contemporánea, en las últimas décadas han proliferado estudios sobre el papel fundamental de los periódicos de diferente alcance en la definición de identidades y prácticas políticas, especialmente aquellos ...
Alejandra Laura Salomón
doaj  

Wildfire risk and municipal bond yields

open access: yesJournal of Risk and Insurance, Volume 93, Issue 1, Page 118-162, March 2026.
Abstract Wildfires increased in frequency and severity over the past 30 years, raising the exposure of municipalities. We study whether municipal bond yields reflect wildfire risk and find that the municipal bond market begins pricing wildfire risk around 2000.
Thomas R. Berry‐Stölzle, Yi Hao
wiley   +1 more source

Living Local: The Impact of Quality‐of‐Life and Ethnocentrism on Consumer Responsibility for Sustainable Consumption and Local Brands

open access: yesSustainable Development, Volume 33, Issue 6, Page 9260-9278, December 2025.
ABSTRACT This study, grounded in consumer culture theory, examines how quality‐of‐life, consumer responsibility for sustainable consumption, and ethnocentrism influence local brand preference. Moving beyond national wealth metrics, it explores regional disparities in quality‐of‐life using a representative sample of 2589 Spanish consumers and official ...
Pilar Lopez‐Belbeze   +2 more
wiley   +1 more source

La belleza del diablo: Moda, mujer y espacio público en Tucumán (1900-1923)

open access: yesDescentrada, 2020
Este artí­culo explora las representaciones que sobre la figura de las mujeres y su relación con la moda hiciera la prensa y otros registros escritos que circularon en Tucumán durante las primeras décadas del siglo XX, periodo caracterizado por su ...
Eugenia Crusco
doaj   +1 more source

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