Results 181 to 190 of about 89,575 (313)

Brokering Peace: Emerging Middle Powers, Agency and Mediation

Global Policy, EarlyView.
ABSTRACT This article examines the role of mediation in emerging middle power conduct in an increasingly fragmented world. It asks why and how emerging middle powers seek mediator roles in international conflicts, focusing on Turkey and Indonesia's responses to the Russia–Ukraine war.
Buğra Süsler, Chris Alden
wiley   +1 more source

KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]

Sci Data
Na H, Song W, Han S, Jo D, Myung S, Kim H.   +5 more
europepmc   +1 more source

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

Stacking Interventions Enhances Carbon Removals and Profitability of Livestock Production Systems. [PDF]

Adv Sci (Weinh)
Pham-Kieu M, Ives S, Badgery W, Harrison MT.   +3 more
europepmc   +1 more source

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

People Living with HIV Eligibility in Canadian Cancer Clinical Trials. [PDF]

Curr Oncol
Comelles MF, Perez-Patrigeon S, Senneker T, Johnson A, Hicks LK, Balneaves L, Chen BE, Hay AE.   +7 more
europepmc   +1 more source

Impact of IPSAS on reforming governmental financial information systems: a comparative study [PDF]

, 2009
Christiaens, Johan, Reyniers, Brecht
core   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

Accounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha, Phillip de Jager, Francois Toerien, Ezelda Swanepoel   +3 more
wiley   +1 more source

The Outcome and Impact of Academic Cancer Clinical Trials with Participation from Canadian Sites (2015-2024). [PDF]

Cancers (Basel)
Xu RY, Kato D, Percival V, Schoales J, Sundquist S, Chowdhury R, Pond GR, Dancey JE.   +7 more
europepmc   +1 more source

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