Results 81 to 90 of about 127,883 (315)

Reporting ESG Initiatives and Gender Diversity in Germany: Implications for Stock Liquidity

International Journal of Finance &Economics, EarlyView.
ABSTRACT Adopting multiple theoretical perspectives, this study separately and jointly examines the impacts of reporting Environmental, Social, and Governance (ESG) initiatives and gender diversity in boardrooms on corporate stock liquidity. Using a sample of non‐financial firms listed on the Frankfurt CDAX from 2010 to 2023, the study investigates ...
Ahmed Hassanein, Nader Elsayed
wiley   +1 more source

Bayesian discovery sampling: A simple model of Bayesian inference in auditing [PDF]

Auditing;Sampling ...
Batenburg, P.C. van, Kriens, J.
core   +1 more source

Internalisasi Pembelajaran Akuntansi Berbasis Keseimbangan Paradigma Positivisme dan Spiritual pada Topik Accounting Fraud (suatu Pemikiran Implementasi di Lptk) [PDF]

, 2015
This article is analyzing about accountancy educational learning process through indoctrination of positivism / rationality paradigm which is focus on the disproportional of objectivity with spirituality.
Witurachmi, S. (Sri)
core   +1 more source

Always Be Prepared: Lessons Learned From Risk‐Coping Strategies of Thai Households in the Wake of Two Major Economic Crises

International Studies of Economics, EarlyView.
ABSTRACT This paper aimed to comparatively examine the function of three risk‐coping strategies, namely savings, borrowings, and work‐hour adjustments, during two major economic crises in Thailand. Using the Socioeconomic Survey (SES) collected by the National Statistical Office (NSO) in Thailand, we examined data from the 1998 financial crisis and the
Aeggarchat Sirisankanan, Papar Kananurak
wiley   +1 more source

A neural network model to forecast and describe bond ratings [PDF]

Neural Network;Bond Ratings ...
Kamp, B.
core   +1 more source

Empirical Evidence of Group Impact in the Context of Ethical Decision Making [PDF]

, 2007
Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs.
O'Leary, Conor
core   +1 more source

Setting the Record Straight: The Intellectual Legacy of H. Igor Ansoff (1918–2002)

Strategic Change, EarlyView.
ABSTRACT This study presents a comprehensive annotated bibliography of H. Igor Ansoff's intellectual contributions, addressing significant gaps in existing citation databases such as Scopus and Web of Science, which capture only 9 to 15 percent of his work.
Richard W. Puyt
wiley   +1 more source

Accountancy in the midst of a surplus-value-adding inter-functional development process

Journal of Economic and Financial Sciences, 2007
This article builds on the notion that, in order to meet the increasing management requirement for data, successful in-house accountancy professionals are internalising ever more capabilities and responsibilities, thereby reflecting a partnership role in
Heli Hookana
doaj   +1 more source

Evaluation Bases in Accountancy [PDF]

In specialty literature, the accounting evaluation is defined as the process which consists of the quantification and, on this basis, in measuring in a moneyed expression of the size of patrimonial elements and operations regarding the movement of these ...
Ioana Ecaterina, Narcis MITU
core  

The Role of Knowledge‐Based Resources in Leveraging Business Analytics

Knowledge and Process Management, EarlyView.
ABSTRACT Business analytics enhances managerial decision‐making. To this end, previous research guides firms to combine their tangible business analytics resources, such as data and technology, with intangible knowledge‐based business analytics resources to enable that business analytics supports decision‐making.
Johanna Orjatsalo, Henri Hussinki, Aino Kianto   +2 more
wiley   +1 more source