Results 181 to 190 of about 2,725 (264)

A value chain analysis of digitalizing hospital-at-home services in Finland. [PDF]

Health Care Manage Rev
Wang F, Härkönen H, Vesty G, Isakov TM, Ahokangas P, Atkova I, Jansson M.   +6 more
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Impact of formal credit and social capital on the scalability of agricultural operations. [PDF]

Sci Rep
Wei DF, Zhang YF.
europepmc   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

An enhanced iTransformer-based early warning system for predicting automotive rental contract breaches. [PDF]

PLoS One
Jiang M, Peng D, Yu H, Chen S.
europepmc   +1 more source

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

Career Calling and Professional Match Among Chinese Graduates: The Roles of Career Loyalty and Industry Income. [PDF]

Behav Sci (Basel)
Zhang T, Zhang H, Ren G, Ge H, Zhang Z.
europepmc   +1 more source

Do Global Reporting Initiative Reports Capture Planetary Boundaries‐related Information? An Empirical Investigation

Abacus, EarlyView.
The Global Reporting Initiative (GRI) has become a widely adopted sustainability reporting framework. This study aims to examine whether GRI reports can, should, and do address planetary boundaries. To do so, the study develops a framework and method to assess the extent to which planetary boundaries‐related information is captured in firms’ GRI ...
Georgina Ge, Martina K. Linnenluecke, Rui Xue   +2 more
wiley   +1 more source

Analysis of spatial patterns and influencing factors of farmland transfer in China based on ESDA-GeoDetector. [PDF]

Sci Rep
He X, Liu W.
europepmc   +1 more source

Private Land Ownership: Tax or Socialize?

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT This study compares the land reform concepts of Henry George and Silvio Gesell, both of whom rejected private appropriation of land rent as unjust. While George proposed to “hollow out” private land ownership through a comprehensive land value tax, Gesell aimed at full socialization of land combined with lease auctions and compensation of ...
Dirk Loehr
wiley   +1 more source