Results 191 to 200 of about 21,534 (257)

Generative AI in Financial Reporting

open access: yesJournal of Accounting Research, Volume 64, Issue 3, Page 1189-1232, June 2026.
ABSTRACT Generative artificial intelligence (GAI) will likely alter many aspects of the financial reporting process and spawn a deep stream of academic research. We take an early step by examining the extent to which firms have begun using GAI in one important part of the reporting process: writing disclosures.
ELIZABETH BLANKESPOOR   +2 more
wiley   +1 more source

When Is a Wrong Answer Right?: Mediating Indigenous Language Revitalization at Taiwan Indigenous Television

open access: yesAmerican Anthropologist, Volume 128, Issue 2, Page 259-271, June 2026.
ABSTRACT This article follows producers of Kai Language Heroes, the first Indigenous language game show in the world, as they adapted the genre for language revitalization. Kai Language Heroes is one of many original programs at Taiwan Indigenous Television (TITV), a public broadcaster that serves Taiwan's diverse Austronesian‐speaking peoples. I argue
Eliana Ritts
wiley   +1 more source

Investigating the Relationship Between Early Speech Milestones and Oral–Motor Development in Infants

open access: yesActa Paediatrica, Volume 115, Issue 6, Page 1237-1244, June 2026.
ABSTRACT Aim This study aimed to determine whether infants' oromotor skills were related to the onset of babbling and their phonetic inventory at 6 months of age. Methods Parents of 50 6‐month‐old infants (41 full‐term, 9 preterm) completed the Child Oral and Motor Proficiency Scale (ChOMPS), a valid and reliable caregiver‐report measure of oromotor ...
K. M. Allison   +5 more
wiley   +1 more source

Effects of prematurity and socio‐economic status on early life language exposure: A video coding study

open access: yesBritish Journal of Developmental Psychology, Volume 44, Issue 2, Page 469-484, June 2026.
Abstract Preterm birth is associated with later language impairment and delay. Socio‐economic deprivation is linked to decreased language exposure in early childhood, but it is unknown how prematurity influences this relationship. This study investigated the effects of socio‐economic status and gestational age at birth on language exposure, in a sample
Sinéad O'Carroll   +5 more
wiley   +1 more source

Pre‐service teachers' explicit and implicit stereotypes towards pupils with different special educational needs

open access: yesBritish Journal of Educational Psychology, Volume 96, Issue 2, Page 612-630, June 2026.
Abstract Background Successful inclusion in education depends heavily on the attitudes of teachers, and stereotypes play a significant role in shaping these attitudes. However, social desirability bias may limit direct measures of stereotypes. Combining direct and indirect measures offers better insights.
Charlotte S. Schell   +4 more
wiley   +1 more source

Executive functions and school achievement: The mediating role of learning‐related behaviour in primary school children

open access: yesBritish Journal of Educational Psychology, Volume 96, Issue 2, Page 821-837, June 2026.
Abstract Background Executive functions (EFs) are critical in school and closely linked to academic achievement and learning‐related behaviours (LRBs). LRBs encompass the ability to adapt to school demands, including concentration, adherence to rules, and autonomy.
Carlotta Rivella, Paola Viterbori
wiley   +1 more source

Speech Neurophysiology in Realistic Contexts: Big Hype or Big Leap?

open access: yesEuropean Journal of Neuroscience, Volume 63, Issue 12, June 2026.
Speech neurophysiology is moving from controlled listening tasks to dynamic, socially rich interactions, challenging traditional methods. This shift promises deeper insights into how the brain processes and represents speech in real‐world contexts, while introducing new analytical complexities.
Giovanni M. Di Liberto, Emily Y. J. Ip
wiley   +1 more source

The Effect of the Temporal Position of a Gap on Its Automatic Detection

open access: yesEuropean Journal of Neuroscience, Volume 63, Issue 12, June 2026.
A multideviant auditory sequence was presented to the participant. The participant was asked to watch a silent video. Standard and six different auditory deviant stimuli alternated. A gap was inserted either 15, 50, 100, 200, 300 or 400 ms after the onset of the deviant (indicated by the red dashed line).
Shaghayegh Omidvar   +4 more
wiley   +1 more source

Weaving Political Identities: Jean‐Luc Nancy, Empedocles, and (the Later) Plato

open access: yes
Constellations, Volume 33, Issue 2, Page 185-193, June 2026.
Benjamin Hutchens
wiley   +1 more source

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