Results 191 to 200 of about 1,060 (265)

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

Global Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

Long-term risk of depression in lung, colon, breast, and prostate cancer: a 25-year nationwide comparative study. [PDF]

BMC Cancer
Borg M, Farver-Vestergaard I, Hilberg O, Steed L, Nissen L, Ibsen R, Løkke A.   +6 more
europepmc   +1 more source

Geoeconomic Strategy: Bidenomics, Trump's “One Big Beautiful Bill,” and the Global Political Economy

Global Policy, EarlyView.
ABSTRACT This article examines the resurgence of industrial policy in the United States as a tool of geoeconomic strategy, focusing on the contrasting approaches of the Biden and Trump administrations. Under “Bidenomics,” the US government embraced a modern industrial strategy centered on large‐scale public investment in high‐technology and clean ...
Stuart P. M. Mackintosh, Thierry Warin
wiley   +1 more source

The parity paradox: does number of children (parity) influence breast cancer mortality across the life course? [PDF]

BMC Cancer
Pinchas Mizrachi R, Bouhnik D.
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

Contemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer, Roel Boomsma, Chris Humphrey   +2 more
wiley   +1 more source

Cost-Effectiveness Analysis of Second-Line Lisocabtagene Maraleucel in the Treatment of Refractory or Relapsed Large B-Cell Lymphoma. [PDF]

Eur J Haematol
Thieblemont C, Colrat F, Sellami R, Sivignon M, Petel A, Branchoux S, de Pouvourville G.   +6 more
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Canine Oral Melanoma: Questioning the Existing Information through a Series of Clinical Cases. [PDF]

Vet Sci
Pérez-Santana CG, Jiménez-Alonso AA, Rodríguez-Esparragón F, Cazorla-Rivero S, Rodríguez Grau-Bassas E.   +4 more
europepmc   +1 more source