Results 211 to 220 of about 165,938,516 (260)

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

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta   +2 more
wiley   +1 more source

Responses to criticisms. [PDF]

open access: yesAsian J Philos
Shan Y, Williamson J.
europepmc   +1 more source

The evolving study of political polarization. [PDF]

open access: yesOpen Res Eur
Erdogan E   +11 more
europepmc   +1 more source

When Universities Turn Carceral: Between Academic Freedom and Elimination

open access: yes
The British Journal of Sociology, EarlyView.
Gil Rothschild Elyassi
wiley   +1 more source

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