Results 141 to 150 of about 1,735,282 (218)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, Volume 43, Issue 3, Page 1283-1337, Fall 2026.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Monetary Targeting, Wages and Inflation in 1970s Australia: Always and Everywhere a Distributional Phenomenon?

open access: yesAustralian Journal of Politics &History, Volume 72, Issue 3, Page 421-436, September 2026.
ABSTRACT This paper examines the role of wages and the arbitration system in Australia's nine‐year experiment with official monetary targeting, initiated by the Fraser government in 1976. Instead of depoliticising inflation by turning it into a technical problem of monetary policy, monetarism in Australia was absorbed into the local view in which ...
Michael Beggs
wiley   +1 more source

Anastrepha grandis: Distribution, Host Plants, and Management—A Review

open access: yesEntomologia Experimentalis et Applicata, Volume 174, Issue 9, Page 977-988, September 2026.
This graphic summary illustrates the databases and languages used in the bibliographic search for the review of the geographic distribution of Anastrepha grandis (Diptera: Tephritidae) in the Americas and different regions of Brazil, the main host plants of the Cucurbitaceae family, the management strategies used, and the main challenges related to the
Liz Maria Matilde Duarte   +2 more
wiley   +1 more source

Reflexiones desde la experiencia del Sistema General de Seguridad Social en Salud de Colombia: 1993-2026 [PDF]

open access: yesRev Colomb Obstet Ginecol
Gaitán Duarte H   +3 more
europepmc   +1 more source

Making a Living: The Digitization of Rebusques Among Colombians

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 31, Issue 3, September 2026.
ABSTRACT This article examines making a living through the digitization of rebusque, a Colombian term for practices within the informal economy. Drawing on multi‐sited digital ethnography conducted between 2020 and 2025 with Colombian immigrants in Chile and in Colombia, I show how rebusques became central to economic survival during the COVID‐19 ...
Julián Andrés Riveros Clavijo
wiley   +1 more source

Cutting Through the State: Examining Voter Alignment With Milei's Agenda and His Chainsaw Plan

open access: yesLatin American Policy, Volume 17, Issue 3, September 2026.
ABSTRACT Argentina's political landscape experienced a major shift with the unexpected election of Javier Milei as President. Known for his radical right‐wing stance, Milei has pledged to drastically minimize the state's role, proposing a public spending cut of 14% of the gross domestic product.
Giada Pasquettaz, Franco Bastias
wiley   +1 more source

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