Results 201 to 210 of about 24,244,721 (263)
High-frequency magnetohydrodynamic waves with substantial energy in the solar polar corona. [PDF]
Gao Y +7 more
europepmc +1 more source
Exposure to Climate Change and Earnings Manipulation
ABSTRACT This study investigates whether and how climate change exposure (CCE) influences corporate financial reporting practices. Using a newly developed firm‐specific CCE measure from conference calls, we find that US firms with higher CCE exhibit greater real earnings management (REM).
Ramzi Benkraiem +4 more
wiley +1 more source
Visual analysis of mathematics education resources by introducing bidirectional long short-term memory networks for smart classroom. [PDF]
Wei J, Li M.
europepmc +1 more source
Bankruptcy Experience and Corporate Hedging
ABSTRACT We examine whether managers’ prior exposure to corporate bankruptcy shapes corporate risk‐management policies. Using detailed executive employment histories and hand‐collected derivative disclosures for a large sample of US public firms, we find that firms led by bankruptcy‐experienced (BE) CEOs are more likely to use cash‐flow hedges and ...
Taoran Guo, Abe de Jong, Lubna Rahman
wiley +1 more source
Effects of demographic variables on mathematics self-esteem, test anxiety, and achievement in adolescents: a Bayesian beta regression analysis. [PDF]
Nwoye NM +4 more
europepmc +1 more source
Relative Peer Quality and 10‐K Readability
ABSTRACT This study examines the impact of the relative managerial quality of executives’ compensation peers on the readability of narrative disclosures in focal firms’ 10‐K reports. We use the fraction of peers with greater managerial ability scores than the reporting firm to measure the reporting firm's relative peer quality (RPQ).
Xiaohua (Stephen) Wu +2 more
wiley +1 more source
Editorial: Educating the educators in digital STEM-education - the impact of teacher training and their further education. [PDF]
Basten M +8 more
europepmc +1 more source

