Results 141 to 150 of about 21,036,842 (250)

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer   +2 more
wiley   +1 more source

[Associated factors with vaccine hesitancy in sub-Saharan Africa: a literature review]. [PDF]

open access: yesPan Afr Med J
Kebe AT   +5 more
europepmc   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

Le réseau des études coréennes

open access: yes, 2011
Le carnet a pour thématique les activités d’un réseau collaboratif d’acteurs scientifiques internationaux francophones (ayant pour noyau dur les enseignants-chercheurs des universités ou établissement d’enseignement supérieur) dans le domaine des études ...
parisconsortium
core  

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down   +2 more
wiley   +1 more source

Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents Innovation collaborative et communication d'informations sur la R et D : données relatives à la copropriété de brevets

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley   +1 more source

Entretien avec Alexandre Gefen (CNRS – Université Sorbonne Nouvelle – ENS)

open access: yesStudia Universitatis Babeş-Bolyai. Philologia
Alexandre GEFEN est Directeur de recherche CNRS au sein de l’unité Théorie et histoire des arts et des littératures de la modernité́ (THALIM, CNRS/Université Sorbonne Nouvelle — Paris 3- ENS), théoricien et historien des idées et de la littérature.
Despina JDERU
doaj  

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