Results 51 to 60 of about 233 (129)

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

Contemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 more
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

The “found story” in Derviş Zaim’s cinema: Documentary reality through the possibilities of digital cinema

ARTS: Artuklu Sanat ve Beşeri Bilimler Dergisi
Derviş Zaim’s cinema is a cinema of exploration. Zaim blends found story with fiction, constructing a framework in which content and form reinforce each other.
Aslı Güngör
doaj   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Enforcing intellectual property rights in metaverse gaming platforms: The next steps for the EU's metaverse agenda

The Journal of World Intellectual Property, EarlyView.
Abstract This article delineates a comprehensive framework for the achievement of effective metaverse governance that reflects the EU's current metaverse agenda and promotes respect for intellectual property rights. To do so, this article follows a two‐strand methodology. It engages in a doctrinal legal analysis and a policy‐oriented assessment.
Zoi Krokida, Ioanna Lapatoura
wiley   +1 more source

Middlebrow Aesthetics: An Explanation and Defense

Pacific Philosophical Quarterly, EarlyView.
ABSTRACT We offer a philosophical account of the middlebrow as a theoretical category to do explanatory and critical work in aesthetics. On our account, the middlebrow ought to be understood as aspirational popular art. That is, it is art which aspires both to be popular (in a distinctive sense), and at the same time to be something more than popular ...
Aaron Meskin, Jonathan M. Weinberg
wiley   +1 more source

Gestion de la chaîne d'approvisionnement en temps de crise: l'influence des capacités dynamiques sur les stratégies de réponse des PME manufacturières canadiennes

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 3, September 2026.
ABSTRACT This study examines how dynamic capabilities influence supply chain management in SMEs during systemic crises. A literature review identifies key strategies used by Canadian SMEs to enhance resilience, such as inventory increases, production adjustments, supplier diversification and product adaptation.
Julien Bazile, Said Toumi, Anne‐Marie Côté, Béatrice Dallaire‐Clavet, Zhan Su   +4 more
wiley   +1 more source

Rugged Guy Haven: A Perception of the Tondoeños as a Community of Toughies through Film Productions

Sukisok
This study examines the social history of Tondo as the social network that demonstrated the existence of livelihood and community became a factor in the growth of Manila.
Ivan Kaye Bantigue, Augusto V. de Viana
doaj   +1 more source

Taking Action on Racism and Structural Violence in Psychiatric Training and Clinical Practice. [PDF]

Can J Psychiatry, 2023
Jarvis GE, Andermann L, Ayonrinde OA, Beder M, Cénat JM, Ben-Cheikh I, Fung K, Gajaria A, Gómez-Carrillo A, Guzder J, Hanafi S, Kassam A, Kronick R, Lashley M, Lewis-Fernández R, McMahon A, Measham T, Nadeau L, Rousseau C, Sadek J, Schouler-Ocak M, Wieman C, Kirmayer LJ.   +22 more
europepmc   +1 more source

John Ford and the Author Theory: contribution of Anglo-Saxon criticism towards debate

Communication & Society (Formerly Comunicación y Sociedad), 2012
Tradition in cinema criticism has given excessive importance to Cahiers du Cinéma in relation to Fordian authorship. However, it was in fact the ‘Turkish youths’ (Cahiers’s critics) the ones who not only undertook radical theories as regards cinema ...
Ruth Gutiérrez-Delgado
doaj