Results 211 to 220 of about 3,162 (245)

Nonempirical Adiabatic Connection Correlation Functional from Hartree-Fock Orbitals. [PDF]

J Phys Chem Lett
Constantin LA, Fabiano E, Della Sala F.
europepmc   +1 more source

Does analyst participation in earnings conference calls curb real activities earnings management?

Contemporary Accounting Research, EarlyView.
Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley   +1 more source

Exotic self-assembly of hard spheres in a morphometric solvent. [PDF]

Proc Natl Acad Sci U S A
Spirandelli I, Coles R, Friesecke G, Evans ME.   +3 more
europepmc   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

Contemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola, Derek W. Dalton, Nancy L. Harp   +2 more
wiley   +1 more source

Understanding discrepancies in noncovalent interaction energies from wavefunction theories for large molecules. [PDF]

Nat Commun
Schäfer T, Irmler A, Gallo A, Grüneis A.   +3 more
europepmc   +1 more source

Resummation of infrared divergences in the free-energy of spin-two fields

, 2009
João Ricardo Pessoa Xavier de Siqueira
openalex  

Exclusive vector-quarkonium photoproduction at NLO in alpha_s in collinear factorisation with evolution of the generalised parton distributions and high-energy resummation [PDF]

Chris A. Flett, Jean-Philippe Lansberg, Saad Nabeebaccus, Maxim Nefedov, P. Sznajder, J. Wagner   +5 more
openalex   +1 more source

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau, Xingchao Gao, Ole‐Kristian Hope   +2 more
wiley   +1 more source

Pomeranchuk instability from electronic correlations in CsTi₃Bi₅ kagome metal. [PDF]

Nat Commun
Bigi C, Dürrnagel M, Klebl L, Consiglio A, Pokharel G, Zonno M, Bertran F, Le Fèvre P, Jaouen T, Tchouekem HC, Turban P, De Vita A, Miwa JA, Wells JW, Oh D, Comin R, Thomale R, Zeljkovic I, Ortiz BR, Wilson SD, Sangiovanni G, Mazzola F, Di Sante D.   +22 more
europepmc   +1 more source

An Explanation of Path Analysis and Recommendations for Best Practice

Contemporary Accounting Research, EarlyView.
ABSTRACT Path analysis has become increasingly popular, but many studies do not show a deep understanding of how path analysis works or the assumptions on which it relies. In this paper, we explain that path analysis is statistically equivalent to either OLS when the researcher assumes uncorrelated errors, or instrumental variable (IV) estimation when ...
Clive Lennox, Carmen Payne‐Mann
wiley   +1 more source