Results 121 to 130 of about 183,864 (293)

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

Auditors' Response to Clients' Cyber Breaches: A Human‐Capital Perspective Réponse des auditeurs aux cyberatteintes touchant leurs clients : perspective axée sur le capital humain

Contemporary Accounting Research, EarlyView.
ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li, Yifu Li, Jeffrey Pittman, Wenfeng Wang   +3 more
wiley   +1 more source

Do PCAOB Inspection Deficiencies Related to Management Review Controls Affect Financial Reporting Decisions? Evidence From Goodwill Impairments Les déficiences relevées lors des inspections du PCAOB relatives aux contrôles de revue de la direction influencent‐elles les décisions en matière d'information financière? Données issues des dépréciations du goodwill

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine whether PCAOB inspection deficiencies related to management review controls (MRCs) affect financial reporting decisions. Using the goodwill impairment setting, we find that firms are more likely to record goodwill impairments when their auditors have received more PCAOB inspection deficiencies related to goodwill MRCs.
Kenneth L. Bills, Chris E. Hogan, Jennifer E. Puccia   +2 more
wiley   +1 more source

sulla Violenza contro le donne

, 2018
La Direttrice del Centro Penitenziario di Napoli Secondigliano dott.ssa G. Russo e la Gip presso il Tribunale di Napoli dott.ssa L. D’Ancona discutono con gli studenti della casistica in tema di violenza contro le donne portando le testimonianze del ...
francesca galgano
core  

Using Financial Accounting Information to Estimate the Income Shifting of US Multinationals Utilisation des renseignements comptables pour estimer le transfert de revenus des multinationales américaines

Contemporary Accounting Research, EarlyView.
ABSTRACT Existing estimates of how much income US multinational corporations (MNCs) shift out of the United States differ dramatically, and most cannot identify which specific firms do the shifting. We use data from firms' public financial reports to derive firm‐year estimates of US MNCs' outbound income shifting.
Scott D. Dyreng, Robert Hills, Kevin S. Markle   +2 more
wiley   +1 more source

Giovanni Tabacco,Medievistica del Novecento: recensioni e note di lettura (1951-1999)

, 2009
Giovanni Tabacco è stato tra i maggiori storici italiani del Novecento. Nei due volumi, presentati e discussi da Enrico Artifoni (Università degli Studi di Torino), Girolamo Imbruglia (Università degli Studi di Napoli L'Orientale), Paola Guglielmotti (
DELLE DONNE, ROBERTO
core  

The Effect of Non‐US Tax Authority Monitoring on Income Shifting by Affiliates of US Multinationals: Evidence From EDGAR Search Activity L'efficacité de la surveillance exercée par les autorités fiscales étrangères sur le transfert de revenus des sociétés affiliées des multinationales états‐uniennes : données issues des recherches effectuées sur EDGAR

Contemporary Accounting Research, EarlyView.
ABSTRACT Governments worldwide are concerned that multinational enterprises (MNEs) shift profits across borders to avoid taxes. While prior research shows that home‐country tax enforcement can reduce tax avoidance, far less is known about whether foreign tax authorities (FTAs) can constrain income shifting by MNE affiliates.
Sabrina Chi, Anh V. Persson, Terry Shevlin, Oktay Urcan   +3 more
wiley   +1 more source

DONNE E IMPRESA

, 2014
DONNE IMPRENDITRICI A ...
D'ANGELO, Michela
core  

Seeing both the forest and the trees: An automated workflow for ultra‐high‐resolution drone imaging of tropical canopies

Methods in Ecology and Evolution, EarlyView.
Abstract Tropical forest canopies host diverse tree and liana assemblages, yet key foliar and reproductive traits needed for taxonomic identification of canopy plants are often difficult to see from the forest floor, creating a bottleneck in inventories.
Etienne Laliberté, Antoine Caron‐Guay, Vincent Le Falher, Guillaume Tougas, Helene C. Muller‐Landau, Gonzalo Rivas‐Torres, Thomas R. Walla, Hugo Baudchon, Mélvin Hernandez, Adrian Buenaño, Anna Weber, Jeffrey Q. Chambers, Jomber Chota Inuma, Fernando Araúz, Jorge Valdes, Andrés Hernández, David Brassfield, Paulo Araujo Filho, Vicente Vasquez, Adriana Simonetti, Daniel Magnabosco Marra, Caroline de Moura Vasconcelos, Jarol Fernando Vaca, Geovanny Rivadeneyra, José Illanes, Luis A. Salagaje‐Muela, Jefferson Gualinga   +26 more
wiley   +1 more source

DONNE E SCIENZA

, 2014
DONNE SCIENZIATE A ...
D'ANGELO, Michela
core