Results 201 to 210 of about 13,804,862 (294)

Interval Data Assimilation: A Data Assimilation Scheme Where All Observations Are Intervals

open access: yesJournal of Advances in Modeling Earth Systems, Volume 18, Issue 9, September 2026.
Abstract With the proliferation of non‐conventional observations from low‐cost sensors, citizen science networks, and binary detection systems, data assimilation increasingly confronts observations that take the form of inequalities or intervals rather than precise point values.
Le Duc, Naoki Hiura, Yohei Sawada
wiley   +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?

open access: yesContemporary Accounting Research, Volume 43, Issue 3, Page 1651-1681, Fall 2026.
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

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

open access: yesContemporary Accounting Research, Volume 43, Issue 3, Page 1777-1803, Fall 2026.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley   +1 more source

Unlocking female CEOs' contribution to the internationalization of family‐controlled firms

open access: yesEuropean Management Review, Volume 23, Issue 3, Page 738-760, September 2026.
Abstract Are female CEOs better or worse than male CEOs for the internationalization of family‐controlled firms? By addressing this question, we draw on Upper Echelons Theory (UET) and complement it with insights from the Behavioral Theory of the Firm (BTF) to examine the moderating role of governance and ownership openness. Using a large panel of 2150
Alfredo D'Angelo   +3 more
wiley   +1 more source

The EQ-5D-5L valuation study in Nigeria. [PDF]

open access: yesQual Life Res
Yusuf AH   +13 more
europepmc   +1 more source

Public Data Availability and Corporate ESG Performance: Evidence From Online Data‐Sharing Platforms in China

open access: yesInternational Review of Finance, Volume 26, Issue 3, September 2026.
ABSTRACT This study examines whether public data availability improves corporate ESG performance. Exploiting the rollout of China's data‐sharing platforms as a quasi‐natural experiment, we find that platform adoption significantly enhances firms' ESG outcomes. Treated firms exhibit lower toxic emissions, higher labor income shares and charitable giving,
Lixing Deng   +3 more
wiley   +1 more source

Home - About - Disclaimer - Privacy