Results 71 to 80 of about 71,055,396 (228)

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

Accounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Séminaire : Apprentissages tout au long de la vie : comment décloisonner ?

, 2012
Le mardi 27 mars 2012 de 9h à 17h30 Au Cnam, amphithéâtre Abbé Grégoire, rue Saint Martin Le décloisonnement est un thème majeur, prioritaire et permanent, au sein du Comité mondial pour les apprentissages tout au long de la vie.
Rédaction
core   +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

Éducation et formation tout au long de la vie

Calenda, 2018
Les différentes disciplines représentées au sein des sciences humaines et sociales reflètent la nécessité de compréhension des enjeux majeurs pour la société de demain. La tenue de cet événement scientifique permet de faire connaître l’actualité des recherches en éducation et formation chez les doctorant·e·s.
openaire   +1 more source

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

Contemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down, Nayana Reiter, Aida Sijamic Wahid   +2 more
wiley   +1 more source

L’impact du numérique sur la mise en œuvre des formations tout au long de la vie

, 2016
Sur demande de l'IRA, la communication abordait deux questions : (1) Que transforme le recours au numérique dans les formations tout au long de la vie ? (2) Quelles sont les évolutions des métiers de la formation, liées à cette émergence 
Poumay, Marianne
core  

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

Contemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

Séminaire : Apprentissages tout au long de la vie et interculturalité

, 2013
8ème séminaire international du Comité Mondial pour les Apprentissages tout au long de la vie (CMA), en partenariat avec le CNAM Le mardi 10 décembre 2013 au Cnam Paris Avec la participation de Mustapha CHERIF, philosophe et universitaire algérien et ...
Rédaction
core  

Of hired guns and ideologues: Why would a law firm ever retain an honest expert witness?

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract Suppose that expert witnesses appearing in litigation are, generically, either honest in their assessment of a fact situation or are advocates who testify in favour of their retaining party, regardless of new information. The type of a witness is known to law firms, who engage with them repeatedly, but not to courts.
Martin Richardson, Jose Rodrigues‐Neto
wiley   +1 more source