Results 11 to 20 of about 111 (69)
Accounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley +1 more source
Paredes de Nava: Un espacio rural experimental
Journal of Traditional Building, Architecture and Urbanism, 2021 Àngels Castellarnau Visús, Pilar Diez Rodríguez, Miguel Macho Villameriel, Ignacio Represa Bermejo, Sebastiano D`Urso Workshop arquitectura tradicional e identidad local Assur - Laboratorio Cultural ...
José María García de Acilu
doaj
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 +2 more
wiley +1 more source
Canada's Ethics Commissioner and the Watchdog Model of Ethics Enforcement
Canadian Public Administration, EarlyView.Abstract Despite notable progress, the OECD recently noted that conflict of interest regulation still suffers from poor implementation and how to ensure effective enforcement of ethics rules remains an important challenge. One popular but under‐examined approach is to rely on an ethics watchdog: an independent agency with few powers that can ...
Luc Juillet
wiley +1 more source
Canadian Public Administration, EarlyView.Abstract This case study examines regional cooperation between the Town of Eastend and the Rural Municipalities of White Valley and Arlington in southwest Saskatchewan. It explores how these municipalities overcome institutional inertia to deliver essential services and sustain community viability.
Jean‐Marc Nadeau, Roxanne Korpan
wiley +1 more source
Jixie chuandong, 2012 The matching relationship between the number of link of assur group and the number of prismatic pair for the mechanism with all prismatic pair is introduced,and the configuration of assur group for the mechanism with all prismatic pair is determined.The ...
李佳 +4 more
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International Journal of Cosmetic Science, EarlyView.Photo grading of dynamic lines in the dynamic line repeatability validation study. Abstract Objective This study aimed to develop and validate a novel, integrated dynamic wrinkle assessment system based on standardized, real‐time and multi‐angle facial images and video recordings, and to explore its potential application in evaluating the anti‐wrinkle ...
Xingzuo Liu +6 more
wiley +1 more source
Jixie chuandong, 2012 The actual dynamic role of mechanism consisted of Ⅲ links assur group could be investigated by means of degradation of mechanism from Ⅲ links assur group to Ⅱ links assur group,configurations of Ⅲ links assur group has determined,there are 27 types of ...
李佳 +4 more
doaj