Results 181 to 190 of about 506,203 (269)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou   +3 more
wiley   +1 more source

Recommendations for addressing threats to the nursing profession: An agenda from research leaders. [PDF]

open access: yesNurs Outlook
Rice BM   +9 more
europepmc   +1 more source

Induced abortion in the world: 3. In search of a minimum common ground

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract The rising worldwide trend toward legalization of termination of pregnancy has been accompanied by increased polarization around abortion. Two opposite broad coalitions emerged from this confrontation, generally known as the “pro‐life” and “pro‐choice” movements. The basic issue for pro‐life advocates is that the protection of “innocent, human
Giuseppe Benagiano   +4 more
wiley   +1 more source

Association between patient safety culture, adverse events, and essential practices during childbirth in six Brazilian maternity hospitals

open access: yesInternational Journal of Gynecology &Obstetrics, EarlyView.
Abstract Objective This study examines whether hospitals with stronger patient safety culture more consistently follow essential birth practices and have fewer adverse outcomes for mothers and newborns and whether this evidence can guide maternity care priorities in patient safety policy.
Zenewton A. S. Gama   +11 more
wiley   +1 more source

The Non‐Professional Virtues of the Hospice Volunteer

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT Volunteers have long played a significant role in hospice care. Much of the care volunteers provide consists of weekly hour‐long in‐home visits. Home‐visiting hospice volunteers are not professionals, nor are they strangers or intimates. Hospice volunteers will not typically face moral dilemmas, nor be called upon to make dramatic decisions ...
Michael B. Gill
wiley   +1 more source

Giving Up

open access: yesJournal of Applied Philosophy, EarlyView.
ABSTRACT Philosophical accounts of long‐term goals focus predominantly on the rationality of perseverance, examining when agents should persist despite evidence of failure. Arguably, these accounts consider that giving up is devoid of value. Conversely, this article argues that giving up has a different epistemic function: generating information about ...
Mario I. Juarez‐Garcia
wiley   +1 more source

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