Results 171 to 180 of about 7,538 (259)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Bereaved parents' experiences of anger as a part of their grieving process: a qualitative analysis. [PDF]

open access: yesEur J Psychotraumatol
Fjærestad A   +3 more
europepmc   +1 more source

Taxonomic, Phylogenetic and Functional Diversity of Mammals Across a Nationwide Protected Area Network

open access: yesAnimal Conservation, EarlyView.
Using camera‐trap data from 26 protected across Tanzania, we show that greater landscape heterogeneity and stronger protection are associated with higher mammal species richness and, in turn, functionally and phylogenetically richer mammal assemblages. Greater landscape heterogeneity appears to favour generalist species while stronger protection seems ...
Ben G. Parker   +6 more
wiley   +1 more source

Understanding Mammalian Habitat Use With a Multi‐Species, Multi‐Scale Approach: The Jaguar Protection Corridor in Guaviare, Colombia

open access: yesAnimal Conservation, EarlyView.
We applied a multi‐scale, multi‐species framework to quantify how landscape structure and human infrastructure influence habitat use across a terrestrial mammal community within a biological corridor in the Colombian Amazon. Forest cover and spatial configuration influenced wildlife habitat use at spatial scales associated with species dispersal ...
Gabriel P. Andrade‐Ponce   +2 more
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

"It Was Like They'd Lit a Fuse": A Mixed-Methods Investigation Into Rage. [PDF]

open access: yesAggress Behav
Denson TF   +5 more
europepmc   +1 more source

Spectacle and Spy Stories: The 1954 Royal Commission on Espionage

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT The Menzies government's 1954 royal commission, established to investigate Soviet espionage in Australia, is well known as the backdrop to the Labor Party split. It saw opposition leader H.V. Evatt's demise and ushered in an almost 20‐year period of Liberal Party governance.
Ebony Nilsson
wiley   +1 more source

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