Results 141 to 150 of about 161,536 (281)

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

open access: yesAccounting 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   +2 more
wiley   +1 more source

Business Angel Portfolio Diversification

open access: yes
Business angel portfolio diversification refers to the strategy of investing in different types of new ventures to reduce risk and potentially increase investment returns. Specifically, portfolio diversification in the context of early-stage investing involves spreading investments across multiple sectors, geographies, and/or stages of development ...
openaire   +2 more sources

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Overcoming barriers to NHS adoption of innovative IPC products: A qualitative study of SMEs in the Liverpool city region. [PDF]

open access: yesPLoS One
Villacorta Linaza R   +12 more
europepmc   +1 more source

Diagnostic accuracy of artificial intelligence-aided capsule endoscopy (TOP100) in overt small bowel bleeding. [PDF]

open access: yesSurg Endosc, 2023
Giordano A   +7 more
europepmc   +1 more source

The Impact of Disclosure on Diversity: Evidence From the Canada Business Corporations Act

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the impact of a 2020 “comply‐or‐explain” disclosure mandate implemented in Canada. This regulation imposed the first disclosure mandate extending beyond gender diversity to include racial diversity. Using federally registered public firms as a treatment group and provincially registered public firms as a control group, we establish ...
Thomas Bourveau   +2 more
wiley   +1 more source

The McKinleys of Punch: Politics and the Press in Melbourne, 1870s to 1920s

open access: yesAustralian Journal of Politics &History, EarlyView.
This article re‐examines the Melbourne Punch (1855–1925; known simply as Punch from 1900) as a political weapon in the cut‐and‐thrust of Victorian, local, and national politics, in the hands of its longest‐serving, but least‐known proprietor, Alexander McKinley (1848–1927).
Richard Scully
wiley   +1 more source

Affective Infrastructure: Capitalism's Specters in the Ecovillage Findhorn Community

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT The Ecovillage Findhorn Community (EFC) in Northeast Scotland seeks to live in harmony with nature. How the community has done this over its 60‐plus years has changed from social communalism, where residents lived in cheap caravans, to now mostly privately‐owned expensive ‘eco’ houses with green technology.
Kelsey D. Grubbs
wiley   +1 more source

Understanding physicians' views on patient-reported outcome measures (PROMs) in lung cancer care: a qualitative approach. [PDF]

open access: yesBMJ Open Qual
García Abejas A   +6 more
europepmc   +1 more source

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