Results 151 to 160 of about 316,392 (293)
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Behavioral Sciences &the Law, EarlyView.ABSTRACT This study examined the effectiveness of a brief educational intervention designed to reduce sex trafficking (ST) myth acceptance. Using a 2 × 2 mixed design, participants (N = 189) viewed either an educational video addressing common ST myths or a control video on human memory.
Dara Mojtahedi +2 more
wiley +1 more source
ACCOUNTING AND FINANCIAL REPORTING IN A CHANGING ENVIRONMENT: HISTORICAL AND THEORETICAL PERSPECTIVES [PDF]
Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting.
Stanley Salvary
core
Journal of Consumer Behaviour, Volume 24, Issue 2, Page 655-672, March 2025.ABSTRACT Consumers' increasing environmental concerns are prompting a shift in fashion consumption, fueling the remarkable growth of the second‐hand market. Over the last decade, this trend has spurred the emergence of a plethora of online platforms dedicated to the resale of pre‐loved fashion items.
Gabriele Murtas, Giuseppe Pedeliento
wiley +1 more source
The Career Development Quarterly, EarlyView.ABSTRACT In an increasingly volatile global job market, students’ career development is shaped by both personal capacities and structural barriers. This study examined how academic marginalization—particularly related to educational background—influences the mental well‐being of South Korean college students, with attention to the mediating roles of ...
Eunjin Han
wiley +1 more source
The Profession of Accountancy [PDF]
The ANNALS of the American Academy of Political and Social Science, 1906 openaire +1 more source
Accounting profession development in Poland
Problems of Theory and Methodology of Accounting, Control and Analysis, 2016 The peculiarities of accounting profession development in Poland have been disclosed.
openaire +1 more source
Determinants of Student Performance in an Undergraduate Financial Accounting Class [PDF]
This study investigates the effects of class size, high school accounting, aptitude and attitude on learning , measured by the difference between post-test and pre-test scores, in an undergraduate financial accounting class, after controlling for ...
Bates, Rick +3 more
core +1 more source
Counselor Education and Supervision, EarlyView.ABSTRACT A growing body of research shows that training in LGBTQ+ affirming counseling (LGBTQ+ AC) positively impacts counselors’ perceived knowledge and skills in providing mental health services to LGBTQ+ communities. Existing program evaluations of LGBTQ+ AC, however, have primarily used synchronous delivery formats and cultural competency models ...
Amber L. Pope +7 more
wiley +1 more source
THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA [PDF]
Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such ...
Allan Hodgson +3 more
core