Results 171 to 180 of about 128,347 (314)

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Perspectives on midwife-led care as a solution to reduce obstetric violence in health facilities in Ghana. [PDF]

Front Glob Womens Health
Senkyire G, Senkyire E, Asiedua E, Lamptey E, Tawose-Adebayo V, Owusu RT.   +5 more
europepmc   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Veterinary costs, productivity and profitability on Norwegian dairy cow and sow farms. [PDF]

Vet Anim Sci
van Asseldonk M, Mittenzwei K, Bergevoet R, Helliwell R.   +3 more
europepmc   +1 more source

Auditor Task Prioritization Hiérarchisation des tâches d’audit

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley   +1 more source

The Efficiency of Poultry Farms: A Dynamic Analysis Based on a Stochastic Frontier Approach and Panel Data. [PDF]

Animals (Basel)
Forleo MB, Di Renzo P, Romagnoli L, Giaccio V, Scardera A.   +4 more
europepmc   +1 more source

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  

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

Mathematical modeling and analysis of COVID-19 and typhoid fever co-dynamics with treatment. [PDF]

Sci Rep
Mgonja DS, Hugo A, Hassan A, Makinde OD.
europepmc   +1 more source

Nuclear Material Monitoring for the Reprocessing Plant RT-1 at Mayak [PDF]

, 2006
Maenhout, Greet, DECHAMP, L, RICHIR, P, RYAZANOV, B, SKOBTSOV, A   +4 more
core   +2 more sources