Results 171 to 180 of about 5,364 (248)
Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
An Introduction to the Rock Art of Khaybar
Arabian Archaeology and Epigraphy, EarlyView.ABSTRACT Between 2020 and 2024, the Khaybar Longue Durée Archaeological Project recorded 2333 rock art panels around the oasis of Khaybar in northwest Arabia. This dataset documents changing visual expression in a previously under‐researched region. The rock art broadly follows chronological and stylistic patterns observed elsewhere in northern Arabia.
Maria Guagnin +4 more
wiley +1 more source
EPA Enforcement Actions and Property Prices
Accounting &Finance, EarlyView.ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley +1 more source
Addiction, EarlyView.Abstract Background and aims Use of derived intoxicating cannabinoid products (DICPs) has grown in the United States (US), as have associated poisonings, emergency department visits and psychotic episodes. Brand marketing on social media, a largely underregulated marketing channel, may be contributing to this growth.
Kathryn La Capria +10 more
wiley +1 more source
Mitigating policy uncertainty: What financial markets reveal about firm‐level lobbying
American Journal of Political Science, EarlyView.Abstract Elections can lead to substantial policy changes and, thus, are a significant source of risk. Firms can respond to such policy uncertainty by lobbying, but it is hard to quantify whether they do so and, if so, how much lobbying benefits them. We construct a new dataset and leverage investors’ expectations of variability in stock returns in the
Kristy Buzard +2 more
wiley +1 more source
Motion Stylization Implementation (DEM, PU, M24). Algorithms of style transfer and motionstylization; stylization of basic upper torso gestures; and stylization of full body motions. Implementations within WebGLStudio.
openaire +1 more source
American Journal of Political Science, EarlyView.Abstract Water is essential for human life, yet governments frequently leave vulnerable citizens to rely on informal channels for access. What can motivate governments to provide public services such as water to citizens trapped in informality?
Nikhar Gaikwad, Anjali Thomas
wiley +1 more source
A theory of political divergence and gradual institutional change
American Journal of Political Science, EarlyView.Abstract Why do some societies succeed in breaking away from historical traditions while others remain trapped? This paper proposes a formal theory to investigate the interaction between short‐run and long‐run political dynamics, highlighting a co‐evolution of political institutions and social structures.
Clair Yang
wiley +1 more source
American Journal of Political Science, EarlyView.Abstract When constituents are uncertain about whether leaders' policy preferences align with their interests, policy choices generate a trade‐off between payoffs and information. Leaders can experiment with their preferred policy, but if the outcome is bad, constituents learn this and threaten office removal. I use a repeated model of political agency
Hassan Sayed
wiley +1 more source