Results 181 to 190 of about 74,563 (294)

Temephos susceptibility status in Aedes aegypti populations from western, central, and eastern regions of Cuba. [PDF]

Parasit Vectors
Piedra LA, Rodriguez D, Baldoquin W, Cardenas P, Camacho E, Garcia I, Mitjans I, Cox N, Vanlerberghe V, Marquetti MDC.   +9 more
europepmc   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Log-probit accompanied with Tallarida and Chou-Talalay-Martin methods in an isobolographic analysis of interactions between two antiseizure medications - a comparative study. [PDF]

Pharmacol Rep
Łuszczki JJ, Gustaw-Rothenberg K, Florek-Łuszczki M.   +2 more
europepmc   +1 more source

Global field trials show the advantages of beta regression compared with logit transformation and quasi‐likelihood for the analysis of percentage plant disease severity

Annals of Applied Biology, EarlyView.
Disease severity in crop protection field trials is commonly assessed as a proportion represented as a percentage. Traditional statistical analysis uses transformation to logit or angle. This study compares analyses based on the beta distribution and the quasi‐likelihood method with the logit transform using a large global data set of field trials ...
Boby Mathew, Peter D. Lancashire, Marc J. M. Rutten   +2 more
wiley   +1 more source

Predictors of Protein Evolution in the drosophilid Immune System. [PDF]

Genome Biol Evol
Dhakad P, Obbard DJ.
europepmc   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

Abacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer, Brigitte Eierle, Stephan Küster   +2 more
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Psychosocial Determinants of Vaccine Hesitancy and Vaccination Behavior Among Older Adults in China: A Large Cross-Sectional Study. [PDF]

Int J Public Health
Peng R, Peng Z, Huang S, Luo S, Guo D.
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