Results 51 to 60 of about 12,275 (175)

Structure and properties of (Nd,Sr)(Al,Ta)O3 (NSAT) substrate crystals

open access: yesActa Crystallographica Section B, EarlyView.
An emerging cubic substrate material (Nd,Sr)(Al,Ta)O3 (NSAT) has been structurally and spectroscopically characterized revealing that the nominally cubic NSAT consists of partially developed cubic superstructure domains with doubled unit‐cell parameter.
Roberts Blukis   +10 more
wiley   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN   +3 more
wiley   +1 more source

Iflaviruses in arthropods: when small is mighty

open access: yesInsect Science, EarlyView.
Many arthropod species harbor iflaviruses, which often cause covert (asymptomatic) infections, but may still affect host fitness. We review the impact of iflaviruses on arthropod fitness, immunity, behaviour as well as the iflavirus’ host range, transmission, tissue tropism and the interactions with other microorganisms within arthropods.
Annamaria Mattia   +3 more
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

open access: yesAbacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Infection control in the brain and the eye

open access: yesActa Ophthalmologica, EarlyView.
Abstract The Central Nervous System (CNS), comprising the brain and the eye, is considered to have a ‘privileged’ mechanism for dealing with immunological challenge (immune privilege, IP). CNS IP has been revealed through experiments using foreign protein antigens and cell and tissue alloantigens (grafts), but evidence for a role for IP in modulating ...
John V. Forrester   +2 more
wiley   +1 more source

Mental health service users' pre‐ and post‐therapy hospitalization rates: A data linkage study

open access: yesBritish Journal of Clinical Psychology, EarlyView.
Abstract Objective To examine the long‐term impact of psychological therapy on physical and mental health hospitalizations. Methods The study design combined case control and data linkage methodologies. Data from 3742 psychological therapies service (PTS) service users and 72,500 matched controls were merged with hospitalizations data in Northern ...
Julie‐Ann Jordan   +3 more
wiley   +1 more source

Is procrastination among students lower in group work? Evidence from a registered field experiment

open access: yesBritish Journal of Educational Psychology, EarlyView.
Abstract Background Research on procrastination mostly focuses on person‐related antecedents and neglects situational and social factors, such as group work. Prior research indicates that conjunctive and additive group work may increase individual effort and performance as compared to individual work.
Markus Koppenborg   +2 more
wiley   +1 more source

Targeting protein–protein interactions with reversible covalent modalities: Non‐cysteine chemistries

open access: yesBritish Journal of Pharmacology, EarlyView.
Abstract Protein–protein interactions (PPIs) are central to diverse cellular functions, and represent a rapidly expanding class of therapeutic targets. Advancements in covalent drug design have enabled small‐molecule drugs to overcome challenges associated with engaging these targets, such as limited durations of action and difficult‐to‐drug (expansive,
Ruchira Basu, Steven Fletcher
wiley   +1 more source

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