Do Accruals Convey Information About Future Cash Flows? A Re‐Examination of Inferences Drawn
Journal of Business Finance &Accounting, EarlyView.ABSTRACT An important stream of literature spanning decades has drawn conflicting inferences regarding whether accrual accounting serves the purposes prescribed by the Conceptual Framework by conveying information about future cash flows. We help reconcile this literature by demonstrating that tests of the relative abilities of current earnings and ...
Jacob Jaggi +2 more
wiley +1 more source
Illuminating OTC markets: The impact of public disclosures on trading dynamics
Journal of Financial Research, EarlyView.Abstract In this article, we examine market reactions to US Securities and Exchange Commission (SEC) disclosures in the US over‐the‐counter (OTC) equity market, where public information is often scarce. We find that OTC securities exhibit stronger and more persistent responses to disclosures than exchange‐traded securities, highlighting investors ...
Travis Box, Ryan Davis
wiley +1 more source
Distracted shareholders, information asymmetry, and capital markets: Evidence from the REIT industry
Journal of Financial Research, EarlyView.Abstract We examine the impact of institutional monitoring on capital markets in an asset class with inherently low opportunity for agency risk. Despite the REIT industry's transparency, insufficient institutional oversight can produce adverse market outcomes. To capture shareholder distraction, we adapt the Kempf et al.
Collin Gilstrap +3 more
wiley +1 more source
Journal of Neuropsychology, EarlyView.Abstract Psychometric properties of Tommy's Quest (TQ), a novel serious game to evaluate Theory of Mind (ToM) and the pen‐and‐paper Faux Pas Test (FPT) were assessed. Results from 67 cognitively unimpaired individuals indicated that TQ had adequate construct validity, internal consistency and test–retest reliability.
Jackie M. Poos +7 more
wiley +1 more source
Selpercatinib-Induced Deep Skin Fissures Triggered by Mechanical Friction in a Patient With RET Fusion-Positive Lung Adenocarcinoma. [PDF]
Respirol Case RepIkeuchi T +4 more
europepmc +1 more source
Do's and Don'ts in Peace Negotiations: Learning From the Arab‐Israeli Peace Negotiations
Peace &Change, EarlyView.ABSTRACT This article suggests practical information on the requirements for successful negotiations. Building on extensive research in archives and more than 100 in‐depth interviews with senior decision‐makers and negotiators who were involved in the Arab‐Israeli conflict, the article outlines the basic qualities that negotiators, mediators, and ...
Raphael Cohen‐Almagor
wiley +1 more source
Redifferentiation therapy with selpercatinib in RET-fusion-positive advanced thyroid carcinoma: a case report and literature review. [PDF]
Front OncolTalpacci E +6 more
europepmc +1 more source
“I Paid A Bribe”—Lessons and Insights From Crowdsourced Corruption Reporting in India
Regulation &Governance, EarlyView.ABSTRACT Preventing and reducing corruption has proven to be an enormous challenge. An important step in this process is to produce and use good metrics to identify where anti‐corruption resources would be most beneficial. Most measures of corruption, however, rely on surveys of perceptions or bribery incidence.
Ina Kubbe +2 more
wiley +1 more source
Real-world evidence of RET fusion prevalence and testing in patients with metastatic non-small cell lung cancer. [PDF]
Transl OncolGarcia BNC +6 more
europepmc +1 more source
Regulation &Governance, EarlyView.ABSTRACT This paper explores the European Union's Corporate Sustainability Due Diligence Directive (CS3D) in the context of ongoing debates on private and public governance of global value chains (GVCs). Conceptually, it draws on neo‐Gramscian perspectives to analyze how contestation and compromise between distinct stakeholders and dynamics of hegemony
Louise Curran +2 more
wiley +1 more source