Results 131 to 140 of about 127,883 (315)

Human Capital Disclosure and Labor Market Outcomes: Evidence from Regulation S‐K

Journal of Accounting Research, EarlyView.
ABSTRACT We examine the labor market consequences of the 2020 Regulation S‐K requiring human capital disclosure in 10K filings. Using large‐sample job‐level data and a Generative Large Language Model (GLLM), we observe that public firms subject to the regulation increase their disclosure of diversity, equity, and inclusion (DEI) information in job ...
Jung Ho Choi, Dan Li, Daniele Macciocchi
wiley   +1 more source

Describing the Learning Styles and Academic Performance of Accountancy Students

International Journal of Social Sciences & Educational Studies
This paper aims to describe the prevalent learning styles, emphasizing on the VAK (visual, auditory, and kinesthetic) learning model, among accountancy students from the second to fourth-year level and explore their relationship with academic performance.
Armm-Jay T. Calunsag, Jane Mary E. Pahayahay, Jazel I. Balungcas, Alyendy Mar M. Adlaon, Mario F. Alayon, Mylene P. Alfanta, Eligen H. Sumicad Jr   +6 more
doaj   +1 more source

Accounting, Accountants, Accounting Academies

CONTABILITÀ E CULTURA AZIENDALE, 2023
openaire   +2 more sources

ASPECTS REGARDING THE APPLICATION OF DIRECT-COSTING IN TAKING THE MANAGERIAL DECISIONS [PDF]

Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis within reach of enterprise's management. The method direct-costing requires the delimitation between
Briciu Sorin, Sas Florentina
core  

University accounting and business curricula on sustainability: Perceptions of undergraduate students [PDF]

, 2012
The challenge to embed sustainability in the formal curriculum has been troublesome for accounting academics. This study investigates sustainability in the accounting curriculum at a regional university in New Zealand.
Kelly, Martin, Sharma, Umesh Prasad
core   +1 more source

Is Technological Heterogeneity the Key to Sustainable Coffee Production Efficiency?: A Latent Class Frontier Analysis in the Traditional Coffee Region of Colombia

Journal of Agricultural Economics, EarlyView.
ABSTRACT Coffee producers deal with uncertainty due to high volatility in coffee prices. To navigate these challenges, producers must balance the tradeoff between higher yield and better quality utilising heterogeneous technologies, such as intensive production methods and environmental management practices.
Orlando Rodríguez, Maria Vrachioli, Johannes Sauer   +2 more
wiley   +1 more source

Surveying the Farmer Survey: A Synthesis of Research Practices in the Netherlands, Slovenia and Sweden

Journal of Agricultural Economics, EarlyView.
ABSTRACT Research based on farmer surveys is a cornerstone of agricultural economics. Farmer surveys provide unique insights into behavioural variables—such as values, motivations, attitudes, behaviours, and preferences—that are unavailable in secondary datasets.
Thomas Slijper, Julia Höhler, Tanja Šumrada, Jens Rommel, Živa Alif, Jesus Barreiro‐Hurle, Anne Sophie Dietrich, Uliana Gottlieb, Thanh Mai Ha, Karin Hakelius, Helena Hansson, Vivian Wei Huang, Katja Knez, Gaëlle Leduc, Nina Lind, Yann de Mey, Ana Novak, Harold Opdenbosch, Enoch Owusu‐Sekyere, Oyakhilomen Oyinbo, Anton Perpar, Jaap Sok, Luuk Vissers, Scarlett Wang, Lotte Yanore   +24 more
wiley   +1 more source

Accountability [PDF]

Emergency Medicine Journal, 2007
openaire   +2 more sources

Pushing Elephants Uphill - Teaching Ethics. It Works! [PDF]

, 2007
Recent releases from the International Federation of Accountants (IFAC) highlight the importance of ethics education. Academic institutions employ varying methods of teaching ethics and place varying levels of emphasis on ethics teaching during a ...
O'Leary, Conor
core   +1 more source

Integrating Hybrid Work in Organizations: A Strategic HRM Perspective to Pursue Vertical and Horizontal Alignment

Human Resource Management Journal, EarlyView.
ABSTRACT Technological advancements and, more recently, the COVID‐19 pandemic have accelerated the transition toward hybrid workplaces. Even though the design of appropriate HRM practices is recognized as an important factor in ensuring an effective transition toward hybrid work environments, existing research has offered limited insights into how ...
Sara Bonesso, Laura Cortellazzo, Giovanna Afeltra   +2 more
wiley   +1 more source