Results 141 to 150 of about 723 (172)

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

Climate, peace, and conflict-past and present: Bridging insights from historical sciences and contemporary research. [PDF]

Ambio
White S, Collet D, Alcoberro A, Barriendos M, Brázdil R, Castell P, Chen S, de Coning C, Degroot D, Dolák L, Döring S, Gorostiza S, Kleemann K, Krampe F, Lin KH, Maughan N, Melo N, Molloy B, Ogilvie AEJ, Pai P, Pei Q, Pfister C, Serafimova S, Zhang D.   +23 more
europepmc   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

How do children's cohabitation and family asset reserves impact rural individuals' participation in commercial pension insurance? [PDF]

Front Public Health
Feng C, Zhang Y, Yang L, Wu L, Liu B.
europepmc   +1 more source

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe, Habib Zaman Khan, FJ Abu Mohaimen   +2 more
wiley   +1 more source

A study on the accessibility and utilisation of targeted drugs for pulmonary arterial hypertension in China. [PDF]

Front Pharmacol
Li W, Zhang H, Xu L, Tang W, Lu W, You Z, Wu H, Lin Y, Chen H.   +8 more
europepmc   +1 more source

Measuring the time‐varying market efficiency in the prewar and wartime Japanese stock market, 1924–1943

Asia‐Pacific Economic History Review, Volume 65, Issue 1, Page 131-159, March 2025.
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley   +1 more source

Legal Logit Model for predicting judicial disagreement in Indian courts. [PDF]

Front Artif Intell
N S, J J.
europepmc   +1 more source

Equitable cleanup of Superfund sites leaving no U.S. community behind. [PDF]

Nat Commun
Azhar M, Vahedifard F, Brown DC, Ermagun A, Madani K.   +4 more
europepmc   +1 more source

Neighborhood Disadvantage and Birth Outcomes Among Refugees. [PDF]

Pediatrics
Foverskov E, White JS, Frøslev T, Pedersen L, Sørensen HT, Hamad R.   +5 more
europepmc   +1 more source