Results 201 to 210 of about 148,630 (298)

Universities as the Next Counterintelligence Battleground in Geopolitical Contests

open access: yesGlobal Policy, EarlyView.
ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro   +1 more
wiley   +1 more source

It's the Politics!—Global Trade Governance Beyond Technocracy

open access: yesGlobal Policy, EarlyView.
ABSTRACT The World Trade Organization (WTO) struggles to respond to the growing entanglement of trade and geopolitics. Drawing on existing scholarship and 20 in‐depth interviews with ambassadors and senior trade diplomats conducted in Geneva ahead of the 13th WTO Ministerial 2024, this article reveals a fundamental dilemma at the heart of contemporary ...
Nora Kürzdörfer
wiley   +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

open access: yesAccounting 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   +2 more
wiley   +1 more source

Evidence of internal structure validity of the nursing outcome “Mechanical Ventilation Weaning Response: Adult (0412)” for critically ill COVID‐19 patients

open access: yesInternational Journal of Nursing Knowledge, EarlyView.
Abstract Purpose To evaluate the evidence of internal structure validity of the nursing outcome (NO) “Mechanical Ventilation Weaning Response: Adult (0412)” of the NOs classification for critically ill COVID‐19 patients. Methods A methodological study focused on internal structural validation, part of a multicenter study, was carried out in the ...
Aline Batista Maurício   +8 more
wiley   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

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