Results 161 to 170 of about 12,364 (250)

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri   +2 more
wiley   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho   +5 more
wiley   +1 more source

Book Review ‘The Chinese Business Secrets’

open access: yesJournal of Business & Financial Affairs, 2016
openaire   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom   +2 more
wiley   +1 more source

Accessing Responsible Gambling Information from Casinos: Two Secret Shopper Studies. [PDF]

open access: yesJ Gambl Stud
Morelli B   +7 more
europepmc   +1 more source

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