Results 131 to 140 of about 247,736 (191)

A Very Social History: South American Cricketing Tourists in Britain in 1932

History, EarlyView.
Abstract Drawing on both the rich Anglophone cricket historiography and the new Latin American sports scholarship, this article maps out the entangled global networks that shaped the tour of Britain made in 1932 by a team of South American cricketers.
Matthew Brown
wiley   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

Accounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Finance Education in Australia and New Zealand: A Contemporary Analysis of Undergraduate Finance Programs in Public Universities

Accounting &Finance, EarlyView.
ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley   +1 more source

How shifting priorities and capacity affect policy work and constituency service: Evidence from a census of legislator requests to U.S. federal agencies

American Journal of Political Science, EarlyView.
Abstract When elected officials gain power, do they use it to provide more constituent service or affect policy? The answer informs debates over how legislator capacity, term limits, and institutional positions affect legislator behavior. We distinguish two countervailing effects of increased institutional power: shifting priorities and increased ...
Devin Judge‐Lord, Eleanor Neff Powell, Justin Grimmer   +2 more
wiley   +1 more source

Exploration of the relevancy of nutritional knowledge and self‐perceived nutrition competency of the UK Optometric Workforce

Acta Ophthalmologica, EarlyView.
Abstract Purpose This study investigated the self‐perceived competence, knowledge, confidence and attitudes of the UK optometric workforce with regard to nutritional advice for patients. Methods A validated questionnaire (NUTrition COMPetence) was used to survey the optometric workforce, which was adapted to UK optometric practice and nutritional ...
Duane Mellor, Nicola J. Milhench, Rebekka Heitmar   +2 more
wiley   +1 more source

A SWOT Analysis of Three Programmes for Persons With Intellectual Disabilities in Higher Education Settings in Chile, Ireland and Australia

British Journal of Learning Disabilities, EarlyView.
ABSTRACT Background Educational access is key in empowering persons living with intellectual disabilities. Nevertheless, internationally, Persons with Intellectual Disabilities continue to experience marginalization and discrimination in accessing higher education.
Denise De Souza, Zelinna Pablo, Debashis Sarker, Maria Theresa von Fürstenberg, Alejandra Rios Urzua, Des Aston, Jennifer Banks, Donatella Camedda, Michael Shevlin   +8 more
wiley   +1 more source

Approximating multidimensionality with asymmetric unidimensional IRT models

British Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract Unidimensional item response theory (IRT) models are widely used even in settings where assessment data exhibit subtle forms of multidimensionality. Recent empirical evidence suggests that when item difficulty is associated with dimensionality, asymmetric item characteristic curves (ICCs) emerge in the unidimensional approximation.
Xiangyi Liao, Yinqiu He, Daniel Bolt, James Soland, Carlin Conner, Emily J. Solari   +5 more
wiley   +1 more source

Palaeoglaciations in the Polar and Subpolar Ural Mountains

Boreas, EarlyView.
The Ural Mountains form a major physiographic boundary between the East European Plain and West Siberia, both repeatedly glaciated during the Pleistocene by the Barents–Kara ice sheet. Although the present‐day topography reflects significant glacial modification, the extent, chronology and interaction of mountain glaciers with the Barents–Kara ice ...
Bartosz Kurjanski, Matteo Spagnolo, Irina Bushueva, Iestyn Barr, Brice R. Rea, Olga Solomina, Stanislav Kutuzov   +6 more
wiley   +1 more source