Results 181 to 190 of about 3,160,195 (300)

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

open access: yesAccounting 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

Understanding Digital Financial Literacy Among Older Adults in Sweden

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
wiley   +1 more source

The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley   +1 more source

PENGARUH TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP FRAUDULENT FINANCIAL STATEMENT

open access: yes, 2016
Perkembangan persaingan bisnis yang semakin pesat membuat munculnya kejahatan dalam bentuk kecurangan salah satunya adalah fraudulent financial statement. Hal ini disebabkan para pelaku bisnis harus tetap menyampaikan informasi keuangan secara akurat dan
FANY AMALIA PURWANTI, .
core  

Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches

open access: yesAddiction, EarlyView.
Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley   +1 more source

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

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