Results 191 to 200 of about 2,266 (234)
Defence Contracting and Accrual‐Based Earnings Management
Accounting &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
From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding
Accounting &Finance, Volume 66, Issue 2, Page 1055-1076, June 2026.ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley +1 more source
Anaesthesia, Volume 81, Issue 6, Page 867-874, June 2026.Summary Introduction Injectable medicines represent a significant proportion of the annual medicines expenditure of the NHS in England, totalling £7 billion ($9.4 billion, €8.0 billion) in 2023. This represents approximately 70% of hospital medicines spending and includes essential treatments delivered at the point of care, such as chemotherapy ...
Suzanne Al‐Rawi +2 more
wiley +1 more source
The Impact of Restaurant Menu Eco Labels on Consumer Meal Selections: An RCT. [PDF]
Am J Prev MedReimold AE +9 more
europepmc +1 more source
The greenhouse gas emissions of psychological conferences and what we can do about it
Applied Psychology: Health and Well-Being, Volume 18, Issue 3, June 2026.Abstract The UN Sustainable Development Goals highlight the relevance of climate change for global health. At the same time, the academic community—including health‐related disciplines such as psychology and behavioural medicine—contributes substantially to greenhouse gas emissions, particularly through work‐related travel. To inform discussions on the
Lisa M. Warner +2 more
wiley +1 more source
Commercial determinants of health-a scoping review of research 'made in Germany'. [PDF]
Eur J Public HealthSell K +5 more
europepmc +1 more source
Online Social Support Programs for NEET Youth: A Qualitative Case Study of Participants' Experiences
Asian Social Work and Policy Review, Volume 20, Issue 2, June 2026.ABSTRACT This study examines the experiences of NEET (Not in Education, Employment, or Training) youth who participated in online‐based social support programs in South Korea. Guided by social support theory and computer‐mediated communication (CMC) theory, the study adopts a qualitative case study approach focusing on a nonprofit organization that ...
Junghee Bae +3 more
wiley +1 more source
British Journal of Industrial Relations, Volume 64, Issue 2, Page 286-298, June 2026.ABSTRACT The debate on whether national industrial relations (IR) are experiencing convergence is a long‐standing one. Recently, scholars argue that we are witnessing a neoliberal convergence of national IR, understood as an increase in employers’ discretion.
Vincenzo Maccarrone
wiley +1 more source
Promoter or inhibitor? The role played by housing prices on entrepreneurial vitality in China. [PDF]
PLoS OneGuan Y, Su C, Wang Y.
europepmc +1 more source
Journal of Research on Adolescence, Volume 36, Issue 2, June 2026.Abstract It is commonly assumed that victims' maladaptive cognitions concerning the cause of their victimization (self‐blame) or its potential solution (e.g., helplessness) contribute to psychological problems. Nevertheless, there is limited empirical research on the conditions that lead to the emergence of such cognitions.
Lydia Laninga‐Wijnen +5 more
wiley +1 more source