Results 201 to 210 of about 1,060 (265)

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source

Cathepsin L as a Driver of Tumour Invasion and a Novel Therapeutic Target in Ovarian Cancer. [PDF]

Cancers (Basel)
Elshahri I, Ervine EHB, Musallam TK, Alajouz J, Barri M, Zinovkin DA, Pranjol MZI.   +6 more
europepmc   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

Signaling pathway mechanisms in pancreatic ductal adenocarcinoma tumor microenvironment and emerging targeting strategies for improved prognosis. [PDF]

Oncol Rev
Akinsipe T, Odewumi CO, Latinwo L, Aghimien OO, Musa MA, Igbinoba PO, Simons AL, Aghimien MO.   +7 more
europepmc   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

The Commercial Determinants of Violence: Identifying Opportunities for Violence Prevention through a Public Health-Based Framework Analysis. [PDF]

Int J Environ Res Public Health
Bellis MA, McManus S, Hughes K, Adisa O, Ford K.   +4 more
europepmc   +1 more source

Discovering the unseen: A performance comparison of taxonomic classification methods for unknown DNA barcodes

Methods in Ecology and Evolution, EarlyView.
Abstract DNA barcoding and metabarcoding have emerged as cost‐efficient, standardized methods for characterizing local biodiversity. Based on the sequencing of a small targeted gene fragment, it is theoretically possible to identify a wide diversity of taxa by comparing them with reference sequence databases.
Johanna Orsholm, Alessandro Zito, Panu Somervuo, Jesse P. Harrison, Markus Koskela, Otso Ovaskainen, Mariana P. Braga, Nicolas Chazot, Tomas Roslin, Brendan Furneaux   +9 more
wiley   +1 more source

Disparities in breast cancer screening, stage at diagnosis, and treatment in Brazil: a warning of the need to change public policies. [PDF]

BMC Public Health
Freitas-Junior R, de Melo Rocha AFB, Soares LR, da Rocha Ferreira GL.   +3 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source