Results 151 to 160 of about 27,971 (259)

Resource Availability and Habitat Quality Drive Time‐Lag Effects in High‐Altitude Ungulate Distribution

open access: yesIntegrative Zoology, EarlyView.
Our analysis revealed that while climate strongly influenced species distributions, habitat change drove most observed delays in distribution responses. In terms of community ecology, dispersed communities exhibited shorter time lags than concentrated groups. Analyses of lag duration revealed a 5–6‐year distribution lag effect in high‐altitude ungulate
Lu Wang   +6 more
wiley   +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

open access: yesContemporary 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

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

open access: yesAnnals 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   +2 more
wiley   +1 more source

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

open access: yesAbacus, 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   +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

open access: yesAbacus, 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

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