Results 131 to 140 of about 698,909 (203)

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

LIABILITY INSURANCE OF AIR CARRIER FOR THE EFFECTS OF INTERFERENCE IN AIR NAVIGATION CAUSED BY FLIGHT CANCELLATION OR DELAY

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2017
Stanisław Wieteska, Anna Jędrzychowska
openaire   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

The law of AI knowledge distillation

American Business Law Journal, EarlyView.
Abstract Knowledge distillation—the practice of training a compact student model on the outputs of a larger teacher model—has emerged as the fastest‐growing technique for replicating and disseminating frontier artificial intelligence (AI) capabilities.
Taorui Guan
wiley   +1 more source

The unbearable (financial) burdens of parenting

The British Journal of Sociology, EarlyView.
Alya Guseva
wiley   +1 more source

Parental and Healthcare Professional Experiences of Food Allergen Introduction During Complementary Feeding: A Behavioural Theory–Informed Systematic Review

Allergy, EarlyView.
ABSTRACT Background IgE‐mediated food allergy burdens individuals, families and healthcare systems. Randomised controlled trials indicate early introduction and regular consumption of common food allergens in infancy can reduce food allergy risk. Few studies have explored parental and healthcare professional experiences. This systematic review examines
Karen Wright, Amelia Dennis, Luise V. Marino, Stephanie Easton, Samantha Hornsey, Sebastien Pollet, Misbah Primett, Goldie Putrym, Susan Dixon, Helen Reynolds, Anna Rattu, Miriam Santer, Ingrid Muller, Graham Roberts, Ben Ainsworth   +14 more
wiley   +1 more source

Beyond profit maximization: The effect of cooperative governance on insolvency risk in the Brazilian supplementary healthcare industry

Annals of Public and Cooperative Economics, EarlyView.
Abstract Traditional bankruptcy literature has primarily focused on commercial enterprises, often overlooking the unique dynamics of cooperatives and other small organizations. This study addresses this g ap by developing a predictive model for insolvency risk within Brazil's supplementary health sector, encompassing both for‐profit and not‐for‐profit ...
Thiago de Oliveira Victorino, Arthur Gomes Nery, Rodrigo Lima Rangel   +2 more
wiley   +1 more source

From Loss to Transformation? Towards Pluralistic and Politicised Agrarian‐Climate Futures

Asia Pacific Viewpoint, EarlyView.
ABSTRACT Understanding how actors perceive and anticipate future states of the world is gaining traction in climate change governance scholarship and related calls for sustainability transformations. However, smallholder farmers, indigenous groups, and local communities, who are expected to bear disproportionate burdens of loss and damage from climate ...
Joel Persson, Kelly Dorkenoo, Monin Nong, Sodavy Nhong, Van Hai Thi Nguyen   +4 more
wiley   +1 more source

Ethical and Legal Challenges of Partially and Fully Autonomous AI in Healthcare: Reinterpreting Liability and Preserving Trust

Bioethics, EarlyView.
ABSTRACT Artificial intelligence (AI) is increasingly embedded in healthcare in a variety of ways, ranging from semi‐autonomous decision support systems to the various visions of completely autonomous clinical systems. This article explores the ethical and legal issues that accompany this shift and argues that traditional ways of understanding medical ...
Man Teng Iong
wiley   +1 more source