Results 61 to 70 of about 429,832 (225)
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, EarlyView.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley +1 more source
Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective [PDF]
On propose de caractériser un système de pilotage et de contrôle à partir de trois dimensions: l'implication des managers, la spécificité des outils, la relation avec le système d'incitation.
Jean-Pierre Ponssard +2 more
core
Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms
Contemporary Accounting Research, EarlyView.ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux +2 more
wiley +1 more source
L'asthme allergique au centre tunisien
The Pan African Medical Journal, 2015 L'asthme allergique pose un réel problème de santé publique vu sa prévalence et son coût de prise en charge élevés. Etudier le profil clinique, fonctionnel respiratoire, allergologique, thérapeutique et évolutif de l'asthme allergique dans une région du ...
Samah Joobeur +6 more
doaj +1 more source
THE INFLUENCE OF ECO-CONTROL ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: A NATURAL RESOURCEBASED APPROACH [PDF]
Alors qu'une littérature grandissante a examiné et démontré une influence directe de l'adoption des outils d'éco-contrôle sur la performance organisationnelle, peu de recherches ont tenté de comprendre la façon dont cette influence s'opérationnalise au ...
Marc Journeault
core
Moving and oblique observations of beams and plates [PDF]
, 2019 We study the observability of the one-dimensional Schr{\"o}dinger equation and of the beam and plate equations by moving or oblique observations. Applying different versions and adaptations of Ingham's theorem on nonharmonic Fourier series, we obtain ...
Jaming, Philippe, Komornik, Vilmos
core +2 more sources
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
«Différant des Autres», Espacements et Temporalités Spectrales
Anthropology of Consciousness, EarlyView.ABSTRACT That night that he agreed to our suggestion that we accompany him outside, for the whole night or until the overflow has passed, M seemed to be in direct contact with all the layers of astronomy, inhabiting all temporalities simultaneously. Outside, lying/sitting on the picnic table, in the pitch‐black darkness of the night in the woods, under
Amélie‐Anne Mailhot
wiley +1 more source
Barriers and Bridges: Black Doulas' Experiences in Healthcare Setting
Birth, EarlyView.Barriers and Bridges: Black Doulas’ Experiences in Healthcare Settings This quality improvement project explored the experiences of six Black doulas in Nebraska through semi‐structured interviews. Thematic analysis revealed three main themes: (1) Barriers including lack of recognition, integration, and bias; (2) Facilitators such as respect, shared ...
Sydnie Carraher +4 more
wiley +1 more source
Le contrôle exercé en algèbre : conceptualisation et analyses en résolution de problèmes
Annales de Didactique et de Sciences Cognitives, 2015 Our reflection takes its roots, first in a theoretical analysis of what constitutes an activity of control when doing mathematics and, on the other hand, in an empirical study conducted on a group of secondary students (14 -15 years).
Mireille Saboya +2 more
doaj +1 more source