Results 41 to 50 of about 2,063 (171)

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Insights from the Presidential Addresses to the Agricultural Economics Society

Journal of Agricultural Economics, EarlyView.
ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley   +1 more source

Domination Versus Sisterhoods in the Blood Microbiota of Migrating Birds: Patterns of Within‐ and Between‐Individual Blood Parasite Diversity Revealed Through Metabarcoding

Integrative Zoology, EarlyView.
Avian haemosporidian blood parasites are typically identified through Sanger sequencing of a partial cytochrome b fragment, the MalAvi barcoding region. Next‐generation sequencing is seldom used for avian blood parasite identification; this study demonstrates a higher detection rate of co‐infections via metabarcoding and its possible implications ...
Peter Pibaque, Gaia Porporato, Simone Cescutti, Alanis Cruz‐Flores, Tobias Busche, Anika Winker, Tim Maximilian Rapp, Patrick Bergkamp, Anna Doneva, Nayden Chakarov   +9 more
wiley   +1 more source

Aligning Transnational due Diligence: The EU Deforestation Regulation and Brazil's Fragmented Beef Governance

Global Policy, EarlyView.
ABSTRACT Transnational due diligence regulations, such as the European Union Regulation on Deforestation‐Free Products (EUDR), are reshaping sustainability governance by transforming voluntary norms into binding global rules. Yet, their effectiveness depends on how well they align with domestic governance systems and on the power asymmetries that ...
John James Loomis, Khalid Nadvi, José Antônio Puppim de Oliveira   +2 more
wiley   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation

Abacus, EarlyView.
The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose, Maria Balatbat, Wendy Green   +2 more
wiley   +1 more source

Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?

Abacus, EarlyView.
This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source

Barriers and facilitators to detoxification from opioid substitution treatment: A mixed‐methods systematic review

Addiction, EarlyView.
Abstract Background and aims Despite the well‐documented benefits of opioid substitution treatment (OST) in treating opioid dependence (OD), many people diagnosed with OD desire to live a drug‐free life. The transition to abstinence involves detoxification: a gradual dose reduction of OST to zero milligrams.
Amy Bagshaw, Suleyman Shah, India Olchefske, Louise M. Paterson, Mike J. Crawford, Anne Lingford‐Hughes   +5 more
wiley   +1 more source

Harvesting benefits: Exploring the effects of second‐best policies on enhancing soil organic carbon stocks in agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract Agricultural subsidies can be an effective policy tool to enhance soil organic carbon sequestration. This paper assesses the effectiveness of a second‐best hypothetical policy which subsidizes additional canola hectares optimally for each soil zone in Saskatchewan in an effort to increase soil organic carbon.
Devin A. Serfas
wiley   +1 more source