Results 101 to 110 of about 15,015 (257)
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
THE ROLE OF THE PRIVATELY ADMINISTERED PENSION SYSTEM IN ROMANIA IN FINANCING AND SUPPORTING THE DEVELOPMENT OF AGRIPHOTOVOLTAICS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieIn this article, the authors analyzed the strategic connection between the private pension system in Romania and the agriphotovoltaic potential, emphasizing the importance of these funds as a source of institutional capital for the energy transition ...
ANGHEL MĂDĂLINA-GABRIELA +1 more
doaj
COVID-19 Private Pension Withdrawals and Unemployment Tenures
, 2022 Sainsbury T, Breunig RV, Watson T.
europepmc +1 more source
Addiction, EarlyView.Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
Vera Helen Buss +6 more
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐Pacific Economic History Review, EarlyView.Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Product churn, tastes, and price indices
American Journal of Agricultural Economics, EarlyView.Abstract Price indices commonly used to measure inflation do not account for the entry and exit of products nor for systemic changes in consumer preferences over time. Recent developments in the theory of price indices show that these issues have significant impacts on the growth of prices that consumers experience.
Hao Lan +3 more
wiley +1 more source
Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia
Australian Journal of Politics &History, EarlyView.This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley +1 more source
American Journal of Political Science, EarlyView.Abstract The rise of social media in the digital era poses unprecedented challenges to authoritarian regimes that aim to influence public attitudes and behaviors. To address these challenges, we argue that authoritarian regimes have adopted a decentralized approach to produce and disseminate propaganda on social media.
Yingdan Lu +3 more
wiley +1 more source