Results 111 to 120 of about 8,208 (218)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Le caractère changeant ce la race en contexte migratoire: « À Montréal je ne suis pas considérée comme une personne blanche. Au Brésil, oui. ». [PDF]

Can Rev Sociol
Sousa BA, Chamberland L.
europepmc   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
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

Contemporary Accounting Research, EarlyView.
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

Accroître la durabilité environnementale des salles d’opération au Canada : un guide de pratique clinique fondé sur des données probantes pour orienter les politiques. [PDF]

CMAJ
Goldman J, Pearsall EA, Liu K, De Castro C, Le N, Abbass SA, Philip R, Donahoe LL, Khalid Y, Nadler A, Vincent AD, Van Der Vyver M, Moloo H, McKellar S, Devon K, Miller FA, Ward SE.   +16 more
europepmc   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Contrastive ecoacoustic indices: Large‐scale global soundscape characterization with contrastive inference

Methods in Ecology and Evolution, EarlyView.
Abstract Ecoacoustics mainly aims at monitoring soundscapes by means of non‐invasive protocols. Despite the widespread adoption of machine and deep learning techniques, existing ecoacoustic models predominantly rely on supervised learning and, consequently, face two primary limitations: (1) the necessity of annotated data; and (2) the restriction to ...
Yann Teytaut, Sylvain Haupert, Lorenzo Dubois, Ludovic Crochard, Frédéric Azémar, Ángel G. Guevara, Patricia Balaresque, Jérôme Sueur   +7 more
wiley   +1 more source

Recherche et réconciliation : les sables bitumineux et la santé. [PDF]

CMAJ
Howard C, Thickson W, Brisbois B, Hull A, O'Connor J, Paulette F, Redvers N, T'seleie D, Takaro T.   +8 more
europepmc   +1 more source

Forecasting ecological trajectories from ecological dynamic regimes to improve resilience analysis

Methods in Ecology and Evolution, EarlyView.
Abstract The ecological dynamic regime (EDR) framework was recently proposed as an alternative to equilibrium‐based approaches for assessing ecological resilience in empirical systems, explicitly incorporating dynamic regimes as a reference for assessing the system's deviation during disturbances.
Martina Sánchez‐Pinillos, Marie‐Josée Fortin, Christian Messier, Daniel Kneeshaw   +3 more
wiley   +1 more source

La ténectéplase pour la thrombolyse d’un AVC ischémique aigu chez une femme de 68 ans. [PDF]

CMAJ
Khan F, Yogendrakumar V, Ignacio KH, Menon BK, Hill MD.   +4 more
europepmc   +1 more source