Results 181 to 190 of about 4,080,369 (295)

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa   +3 more
wiley   +1 more source

Labour Mobility and Conditional Conservative Accounting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source

How the future of the global forest sink depends on timber demand, forest management, and carbon policies. [PDF]

open access: yesGlob Environ Change, 2022
Daigneault A   +8 more
europepmc   +1 more source

Externalizing as a common genetic influence for a broad spectrum of substance use and behavioral conditions: A developmental perspective from the Avon Longitudinal Study of Parents and Children

open access: yesAddiction, EarlyView.
Abstract Background and aims Recent large studies have established the genetic basis of several conceptually linked phenotypes of externalizing. Polygenic risk scores (PRSs) for these constructs are associated with a range of substance use and mental disorder phenotypes but have not been examined with both pharmacological and non‐pharmacological ...
Wei Q. Deng   +6 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

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