Results 241 to 250 of about 982,306 (342)

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU   +2 more
wiley   +1 more source

The Business of Pandemic Intelligence: Implications for Global Health Governance

open access: yesGlobal Policy, EarlyView.
ABSTRACT During the Covid‐19 pandemic, tech startups emerged as important providers of pandemic intelligence, leveraging diverse data sources and advanced computational methods to advise public policy on disease spread and response strategies. This article presents a case study of two tech startups, Airfinity and BlueDot, situating their rise within ...
Katerini Tagmatarchi Storeng
wiley   +1 more source

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

open access: yesAccounting 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

Carillion's Fall: Accounting for Construction Projects*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This case describes the circumstances surrounding the fall of Carillion plc, a large UK construction company. Carillion issued a series of write‐downs that hurt investor confidence and led to debt covenant violations. Students assume the role of a fictional investor, Holly Chapman, who has lost money investing in Carillion.
Mary Gillett   +2 more
wiley   +1 more source

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