Results 191 to 200 of about 335,980 (284)

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

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, EarlyView.
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, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Spoken sentence comprehension in Mandarin-English bilinguals: a case against the universal processing advantage of subject-relatives. [PDF]

Front Lang Sci
Rishi P, Wang Y, Love T, Blumenfeld HK.
europepmc   +1 more source

Predicting Response to Pro‐Cognitive Interventions in Mood Disorders: A Systematic Review by the International Society for Bipolar Disorders Targeting Cognition Task Force

Acta Psychiatrica Scandinavica, EarlyView.
ABSTRACT Introduction Major depressive disorder (MDD) and bipolar disorder (BD) are often associated with persistent cognitive deficits that impair psychosocial functioning. While pro‐cognitive interventions show promise, trial findings are inconsistent, potentially due to baseline factors influencing treatment response.
Dimosthenis Tsapekos, Michail Kalfas, Johanna M. Schandorff, Caterina del Mar Bonnin, Christopher R. Bowie, Vicent Balanzá‐Martínez, Katherine E. Burdick, Andre F. Carvalho, Annemieke Dols, Katie Douglas, Peter Gallagher, Gregor Hasler, Lars V. Kessing, Hanne L. Kjærstad, Beny Lafer, Kathryn E. Lewandowski, Carlos López‐Jaramillo, Anabel Martinez‐Aran, Roger S. McIntyre, Richard J. Porter, Scot E. Purdon, Ayal Schaffer, Paul R. A. Stokes, Tomiki Sumiyoshi, Ivan J. Torres, Tamsyn E. Van Rheenen, Lakshmi N. Yatham, Jeff Zarp, Allan H. Young, Eduard Vieta, Kamilla W. Miskowiak   +30 more
wiley   +1 more source

Clause combining in Kadorih of Central Kalimantan [PDF]

, 2015
Inagaki, Kazuya
core   +1 more source

Private Land Ownership: Tax or Socialize?

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source

The relationship of syntactic complexity and rhetorical move-steps in research article discussions: A comparative analysis of Chinese and native English writers. [PDF]

PLoS One
Zhang Y, Wang Z.
europepmc   +1 more source

What is (de)politicization and what is wrong with it?

American Journal of Political Science, EarlyView.
Abstract This article attempts to clarify the meaning of (de)politicization. Politicization sometimes refers to the inappropriate intrusion of partisan loyalties in nonpolitical social domains (affective politicization). Politicization can also constitute an ideal of civic agency and energy (contestatory politicization).
Dimitrios Halikias
wiley   +1 more source

Rhetorical Candour: When and How to Say It Straight in Your Academic Manuscript. [PDF]

Perspect Med Educ
Lingard L.
europepmc   +1 more source

The Unbecoming Ghost: Spectropolitics in the Making and Unmaking of BHU's Bhoot Vidya Ayurveda Certificate Program

Anthropology of Consciousness, EarlyView.
ABSTRACT This essay examines the controversy surrounding the Bhoot Vidya certificate program proposed by the Faculty of Ayurveda at Banaras Hindu University in 2019. Drawing on media coverage, curricular materials, and government policy, I analyze how the debate reveals broader tensions in the politics of contemporary Ayurveda, nationalism, and ...
Thomas Seibel
wiley   +1 more source