Results 141 to 150 of about 1,642 (192)

Fuel to Green: Do U.S. Oil and Gas Firms Use Green Innovation and CSR Disclosure to Mitigate Financial Risk

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT This study aims to explore how oil and gas firms adopt two sustainability tools, namely green innovation and corporate social responsibility (CSR) disclosure, either separately or in combination, to mitigate financial risk. The empirical study examines a sample of 229 oil and gas firms over the 2010 to 2019 period.
Imen Khanchel   +2 more
wiley   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness   +2 more
wiley   +1 more source

Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact.
Charles H. Cho   +5 more
wiley   +1 more source

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, EarlyView.
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

Contesting repression in divided democracies: Can counternarratives reduce support for police violence?

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Democracies often struggle to contain police violence, which undermines the rule of law and reproduces inequality by targeting marginalized citizens. Yet, scholars have shown that repressive policing enjoys considerable public support. Focusing on Brazil, we demonstrate that attitudes toward police violence mirror polarization between left ...
Yanilda María González, Natán Skigin
wiley   +1 more source

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