Results 131 to 140 of about 285,922 (349)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Biochar and its importance on nutrient dynamics in soil and plant

Biochar, 2020
Md Zahangir Hossain, M. Bahar, B. Sarkar, S. Donne, Y. Ok, K. N. Palansooriya, M. Kirkham, Saikat Chowdhury, N. Bolan   +8 more
semanticscholar   +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

Contemporary 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

Donne, Politica e Istituzioni [PDF]

, 2012
“Donne, Politica e Istituzioni”, progetto finanziato dal Dipartimento per le Pari Opportunità e co-finanziata dall’Università degli Studi di Napoli “Federico II”, è un’iniziativa specialistica a carattere formativo, per la diffusione della cultura di ...
CARAMIELLO, LUIGI
core  

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

Contemporary Accounting Research, EarlyView.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley   +1 more source

La presenza delle donne nelle facoltà scientifiche: un percorso attraverso analisi statistiche dall’Europa all’ Italia, dal Nord al Sud [PDF]

, 2010
Questo lavoro di ricerca raccoglie e analizza alcuni dati relativi alla presenza delle donne nelle facoltà scientifiche nel corso dell'ultimo decennio.
Maria Rosaria Masullo, Angela Gargano, Ofelia Pisanti, Antonella Liccardo   +3 more
core  

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

«Per una famiglia felice pace e lavoro». La propaganda al femminile del partito nuovo di Togliatti: simbologie e rituali del secondo dopoguerra

Diacronie. Studi di Storia Contemporanea, 2018
This study intends to identify symbols and rituals that characterized the political communication of the new party of Togliatti through the analysis of the languages of political propaganda. Particular attention is given to the female Udi movement in its
Elisabetta Girotto è ricercatrice all’IHC dell’Università Nova di Lisbona, I suoi principali campi d’interesse sono la storia della famiglia fra il 1930 e il 1970 e la storia delle generazioni e dei mezzi di comunicazione di massa.
doaj  

Biomarkers of oxidative damage in human disease.

Clinical Chemistry, 2006
I. Dalle-Donne, R. Rossi, R. Colombo, D. Giustarini, A. Milzani   +4 more
semanticscholar   +1 more source

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source