Results 171 to 180 of about 182,692 (299)

Etude portant sur la couverture sociale des métiers de la culture [PDF]

, 2019
NDIAYE Biram Ndeck
core  

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

Contemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 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

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

Corrigendum to "Dynamic Postural Control in Remitted Bipolar I Disorder: A Computerized Dynamic Posturography Study: Contrôle postural dynamique chez les personnes atteintes d'un trouble bipolaire de type I en rémission : Étude de posturographie dynamique informatisée". [PDF]

Can J Psychiatry
europepmc   +1 more source

[Highlights from the 2^nd Congress of the Senegalese Society of Infectious and Tropical Pathology (SOSEPIT), Dakar, April 28-30, 2025]. [PDF]

Med Trop Sante Int
Massaly A, Lawson ATDD, Diop M, Sidibe M, Badiane AS, Fall NM, Thioub D, Bousso K, Thiam A, Dieye A, Diallo K, Cisse VMP, Ka D, Lakhe NA, Diallo-Mbaye K, Ba PS, Gueye NFN, Fortes L, Manga NM, Diop SA, Fall KMB, Seydi M, Epelboin L, Badiane NMD.   +23 more
europepmc   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

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

[Post-exposure prophylaxis against Ebola virus: arguments for expanding the role of monoclonal antibodies in a context of limited access]. [PDF]

Med Trop Sante Int
Potet J, Adjaho I, Dierberg K, Sprecher A, Coulborn RM.   +4 more
europepmc   +1 more source

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

Éléments fondamentaux de la documentation du consentement à la recherche clinique au Canada : orientation stratégique. [PDF]

CMAJ
Longstaff H, Lucas B, Schichter B, Murthy S, Flamenbaum J, pour le Groupe canadien de recherche en soins intensifs.   +5 more
europepmc   +1 more source