Results 71 to 80 of about 78,015 (237)

Rendre des comptes / rendre compte

Calenda, 2015
La reddition de compte peut être définie comme « une relation ou un mécanisme social spécifique entre un acteur et une instance, dans laquelle l’acteur est tenu d’expliquer et de justifier sa conduite, où l’instance peut poser des questions et émettre des jugements, et l’acteur faire face aux conséquences de cela ».
openaire   +1 more source

Extension du domaine de la statistique : les évaluations de politiques publiques à la Cour des comptes

International audienceThe French financial courts-the Cour des comptes, i.e. France's supreme audit institution, and the Regional and Territorial Chambers of Accounts-through their new mission of evaluating public policies, increasingly rely on ...
Belrhomari, Benjamin, Martzel, Lauriane, Menez, Lisa, Zabrocki-Hallak, Léo   +3 more
core   +1 more source

Comptes royaux (1285-1314) /

, 1953
1. Comptes généraux2. Comptes particuliers et comptes spéciaux ou extraordinaires3. Introduction. Appendice.
Fawtier, Robert,1885-1966(viaf)27075954
core  

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

Telehealth for the Initial Evaluation of Musculoskeletal Disorders: Perspectives of Patients, Healthcare Providers and Key Stakeholders Through Semi-Structured Interviews in France. [PDF]

Musculoskeletal Care
ABSTRACT Background The efficacy and acceptability of remote care have now been demonstrated for many musculoskeletal disorders (MSKDs). However, the acceptability and potential uses of an initial remote evaluation for MSKDs have been scarcely studied and may be lower because of the loss of physical contact during the physical examination. Objective To
Vincent R, Coz V, Lemersre P, Bélanger A, Cormier AA, Perreault K, Roy JS, Pinsault N, Kairy D, Desmeules F.   +9 more
europepmc   +2 more sources

Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents Innovation collaborative et communication d'informations sur la R et D : données relatives à la copropriété de brevets

Contemporary Accounting Research, EarlyView.
ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley   +1 more source

Études en didactique des langues. Foreign language learning and teaching research. N°36 (« L’erreur. Error »), n° 37 (« L’incertitude. Uncertainty »)

Studia Romanica Posnaniensia, 2022
COMPTES RENDUS: Études en didactique des langues. Foreign language learning and teaching research. N°36 (« L’erreur. Error »), n° 37 (« L’incertitude. Uncertainty »)
Václava Bakešová
doaj  

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

Contemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
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

Climatic factors, landscape composition and host plant traits co‐drive fruit infestation of unmanaged walnut trees by the invasive pest fly Rhagoletis completa (Cresson, 1929) (Diptera: Tephritidae)

Agricultural and Forest Entomology, EarlyView.
The study examined multiscale factors influencing walnut fruit infestations by the invasive pest fly Rhagoletis completa. Infestation rates increased with fruit size, host tree abundance, grasslands, hedgerows and temperatures, but decreased with anthropogenic habitats and heavy spring rainfall.
Méghan Boulembert, Wendy Destierdt, Aude Couty, Emilie Gallet‐Moron, Patrice Eslin, Olivier Chabrerie   +5 more
wiley   +1 more source