Results 141 to 150 of about 970,148 (271)

Pediatric Volar Plate Management: A Pilot Study. [PDF]

open access: yesPlast Surg (Oakv)
Garland K   +4 more
europepmc   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

Big Fish Sinks Tourist Season: An Introductory Cost Accounting Case Un gros poisson fait capoter la saison touristique : une étude de cas d'introduction à la comptabilité de gestion

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This teaching case study is designed for students in introductory managerial accounting classes and integrates the fictional events of the movie Jaws with real‐world financial data from Martha's Vineyard Island and the fishing industry.
Joseph A. Giordano, Andrew Holt
wiley   +1 more source

Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit Atlantica Cinemas Limited : dans les coulisses de l'audit d'une petite entreprise

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored.
Ryan Stack, Ashley Doyle, Zac Konings
wiley   +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

open access: yesContemporary 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   +3 more
wiley   +1 more source

[Descriptive analytical study of patient survival with vertebral metastases in a rheumatological setting in Togo]. [PDF]

open access: yesPan Afr Med J
Oniankitan S   +9 more
europepmc   +1 more source

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