Results 211 to 220 of about 5,364 (292)

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

Estimating power corrections for the Drell-Yan process. [PDF]

Eur Phys J Spec Top
Chaubey E, Mukherjee P.
europepmc   +1 more source

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source

Emergence of Calabi-Yau manifolds in high-precision black-hole scattering. [PDF]

Nature
Driesse M, Jakobsen GU, Klemm A, Mogull G, Nega C, Plefka J, Sauer B, Usovitsch J.   +7 more
europepmc   +1 more source

SOUPE: An R package to test and optimise the phylogenetic and ecological representativeness of a taxonomic sample

Methods in Ecology and Evolution, EarlyView.
Abstract In the field of evolutionary biology, the selection of a phylogenetically representative sample is a crucial step to have a complete and accurate understanding of the studied group and the evolution of its traits. However, this step is often overlooked, and there is currently no objective way to assess the relevance of a sample for a given ...
Nyniane Steinkampf‐‐Pellecuer, Idriss Pelletan, Pauline Provini   +2 more
wiley   +1 more source

A method to include exclusive heavy vector-meson production data at small <i>x</i> in global parton analyses. [PDF]

Eur Phys J C Part Fields
Flett CA, Martin AD, Ryskin MG, Teubner T.   +3 more
europepmc   +1 more source

Monitoring African Megafauna in an Anthropogenic Landscape: A 15‐Year Case Study of the Vulnerable West African Giraffe

Animal Conservation, EarlyView.
We used pattern recognition software to correct misidentifications in a 15‐year photographic database of the last, vulnerable West African giraffe population in Niger. After revealing substantial methodological errors that had inflated population estimates by nearly 19%, we corrected individual encounter histories and applied capture‐mark‐recapture ...
Mara Vukelić, Ella W. White, Julian Fennessy, Abdoul Razack Moussa Zabeirou, Kateřina Gašparová, Simon Valle, Michael B. Brown, Thomas Rabeil, Karolína Brandlová   +8 more
wiley   +1 more source

Combinatorial summation of Feynman diagrams. [PDF]

Nat Commun
Kozik E.
europepmc   +1 more source

Survival Remains High in Griffon Vultures 40 Years After Reintroduction

Animal Conservation, EarlyView.
The reintroduction of the Griffon vulture (Gyps fulvus) in French Grands Causses in 1981 is largely regarded as a significant translocation success. 40 years of quality data from intensive monitoring allows us to investigate the survival rates in this long‐lived population on the long term, but also to reflect on the crucial role of adaptive management
Charlotte Lorand, Jean‐Baptiste Mihoub, Olivier Duriez, Léa Giraud, Philippe Lécuyer, Bruno Descaves, Robert Straughan, François Sarrazin   +7 more
wiley   +1 more source