Results 231 to 240 of about 17,289 (302)

Policy brief: ambient AI scribes and the coding arms race. [PDF]

NPJ Digit Med
Dai T, Kvedar JC, Polsky D.
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, Volume 43, Issue 2, Page 893-922, Summer 2026.
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

In the wake of USAID cuts, we can create a Demographic and Health Survey Program founded on more equitable data infrastructure and stronger research integrity. [PDF]

Proc Natl Acad Sci U S A
Abdel Ghany J, Nur AA, MacQuarrie KLD, Wilde J, Sully EA, Karra M, Gazeley U, John BM, Montana L.   +8 more
europepmc   +1 more source

Debt Concentration and the Tax Sensitivity of Leverage Concentration de la dette et sensibilité fiscale du levier financier

Contemporary Accounting Research, Volume 43, Issue 2, Page 923-954, Summer 2026.
ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu, Yuehua Li, Oliver Zhen Li, Sha Pei   +3 more
wiley   +1 more source

Advancing health technology assessment in Taiwan: over 15 years of evidence-based reform, innovation, and patient partnership. [PDF]

Int J Technol Assess Health Care
Huang LY, Lin SY, Liu MH.
europepmc   +1 more source

Reliance as Promise

American Business Law Journal, Volume 63, Issue 2, Page 105-127, Summer 2026.
Abstract In the face of powerful criticism, the “reliance interest” continues to hold an impactful position in judicial and academic treatment of contract damages. And yet, the theoretical foundation of reliance damages for breach of contract remains unsettled.
Yehuda Adar, Efi Zemach
wiley   +1 more source

Building Resilient Relationships. [PDF]

JAMA Psychiatry
Kumar M, Mootz J, Weissman M.
europepmc   +1 more source

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, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Intergenerational relational dynamics in co-parenting families: a cross-sectional analysis through a systemic theoretical lens. [PDF]

Front Psychol
Li Z, Daud MN, Abdul Ghani MSB, Ashari A.   +3 more
europepmc   +1 more source