Results 191 to 200 of about 1,104 (261)

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

open access: yesAbacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

Lost in the Language: Data Breaches and the Strategic Fog of Risk Disclosures

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines whether firms strategically adjust the readability of Item 1A (“Risk Factors”) disclosures following data breaches. Using U.S. firm‐year observations from 2006 to 2023, we find that data breaches are associated with a significant decline in Item 1A readability.
Ling Tuo, Shipeng Han
wiley   +1 more source

Collaborative care intervention for risky opioid use among primary care patients: The STOP randomized clinical trial

open access: yesAddiction, EarlyView.
Abstract Background and aims Individuals who engage in illicit or nonmedical opioid use may have elevated risk of health and social consequences, including progression to opioid use disorder (OUD). Preventive interventions to reduce this risk are lacking. This trial tested the impact of a primary care‐integrated collaborative care approach for reducing
Jennifer McNeely   +23 more
wiley   +1 more source

Caste criminalisation in South India and permanent migration to Fiji, 1903–1927

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Does the official criminalisation of a group lead to permanent out‐migration? In the early 20th century, British officials in south India designated multiple castes as inherently criminal under the Criminal Tribes Act (CTA). The CTA required police registration and could force entire groups into special settlements.
Alexander Persaud
wiley   +1 more source

Supplementing beef cattle diets with brown seaweed affects coprophagous beetles' dung use

open access: yesAgricultural and Forest Entomology, EarlyView.
Supplementing beef cattle diets with brown seaweed reduced the attractiveness of dung for a common dung beetle (Onthophagus nuchicornis). Dietary supplementation with brown seaweed appeared to reduce the proportion of major males in the F1 generation.
Samantha Bennett   +3 more
wiley   +1 more source

Exploring complex phenomena in fluid flow and plasma physics via the Schrödinger-type Maccari system. [PDF]

open access: yesSci Rep
Abbas N   +6 more
europepmc   +1 more source

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