Results 21 to 30 of about 52,583,421 (109)
Contemporary 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
Do universal owners behave like universal owners? The emergence of a financial sector norm
American Business Law Journal, Volume 63, Issue 3, Page 235-263, Fall 2026.Abstract The past few years have seen a surge in scholarship on universal ownership, systematic stewardship, and system‐level investing. These concepts describe the reality that large diversified owners of capital own a more or less representative slice of the market and therefore must concern themselves with systemic risks to the financial system as a
E. Quigley
wiley +1 more source
The topic-prominence parameter [PDF]
, 2013 This article aims to recast the properties of topic-prominent languages and their differences from subject-prominent languages as documented in the functionalist literature into the framework of the Principle-and-Parameter approach.
Xu, Liejiong
core
Review of Education, Volume 14, Issue 2, August 2026.Abstract AI and data‐driven technologies are increasingly shaping work and skill demands, with growing evidence that AI can support workplace learning and professional development. However, research on how AI and data are integrated into workplace learning remains dispersed across disciplines, technologies and organisational contexts.
Phuong Pham +4 more
wiley +1 more source
Ecological Solutions and Evidence, Volume 7, Issue 3, July–September 2026.A standardized citizen science protocol enabled trained secondary school students to collect reliable data on beach and coastal dune naturalness across Italy. The method provides a scalable and cost‐effective tool to support ecological assessment, identify vulnerable sites and inform coastal conservation and management.
Ivo Rossetti +4 more
wiley +1 more source
Persuasive channel choices: Evidence from manager–investor interactions
Review of Financial Economics, Volume 44, Issue 3, July 2026.Abstract Managers of public companies communicate with investors through channels such as conference calls and press releases. We develop a linear optimization model that predicts the optimal allocation of positive and negative information across channels, accounting for investors' limited processing capacity and channel‐specific cognitive costs.
Wolfgang Breuer +2 more
wiley +1 more source
Functional similarities between bimanual coordination and topic/comment structure [PDF]
, 2007 Human manual action exhibits a differential use of a non-dominant (typically, left) and a dominant (typically, right) hand. Human communication exhibits a pervasive structuring of utterances into topic and comment.
Manfred Krifka, Krifka, Manfred
core +1 more source
Laryngoscope Investigative Otolaryngology, Volume 11, Issue 3, June 2026.ABSTRACT Objective To identify and compare how patient perceptions contribute to Type 1 Delays, defined as delays in deciding to seek care, among individuals with head and neck cancer (HNC) in high‐income countries (HICs) and low‐ and middle‐income countries (LMICs).
Meredith A. Anderson +10 more
wiley +1 more source
Minding the verge: moderating webcasts+chat in a multi-section online undergraduate course [PDF]
, 2009 textCoincidental increases in online instruction at institutions of higher education and in online social networking generally in the U.S. have created opportunities for research into how digital interpersonal connectivity affects online learning.
Hamerly, Donald Wade
core +1 more source
The WHO Pandemic Agreement Negotiation: Introducing a New Database (The Pandemic Agreement Database)
Global Policy, Volume 17, Issue 2, Page 433-445, May 2026.ABSTRACT In May 2025, the Member States of the World Health Organization (WHO) adopted a historic pandemic agreement following 3 years of intensive and complex multilateral negotiations. By providing primary data on the negotiation process, the Pandemic Agreement Database supports empirical and scholarly research across multiple dimensions of global ...
Kevin Parthenay, Petra Godoy
wiley +1 more source