Results 171 to 180 of about 435 (233)

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

Iron Ore Pricing in China: Financialization Through a Marxist Lens

Abacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

The three‐step test in international copyright—a global framework for generative AI training

American Business Law Journal, EarlyView.
Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi, Tim W. Dornis, Pascal T. Sierek   +2 more
wiley   +1 more source

Research on the relationship between virtual social interaction and the degree of loneliness based on algorithm matching technologies: A quantitative analysis on the SOUL APP-A virtual social software for strangers. [PDF]

PLoS One
Liu L.
europepmc   +1 more source

Investigating proxies for retail investor attention in financial markets

Accounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.
Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill, Zhangxin (Frank) Liu, Lee A. Smales   +2 more
wiley   +1 more source

EPA Enforcement Actions and Property Prices

Accounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley   +1 more source

‘The White Hordes From the West’: Race and Refuge in Australian Media Commentary About White Rhodesians During Zimbabwe's Decolonisation

Australian Journal of Politics &History, EarlyView.
ABSTRACT This article explores Australian media commentary on white Rhodesians migrating to Australia, focusing on the period of Malcolm Fraser's prime ministership (1975–1983). The main argument is that the Australian media debates about whether to classify white Rhodesians as ‘migrants’ or ‘refugees’ were not merely semantic but reflected a deeper ...
George Bishi, Ana Stevenson
wiley   +1 more source

What Was ‘Middle Australia’? Social Categorisation and Political Positioning in the Late‐20th Century

Australian Journal of Politics &History, EarlyView.
ABSTRACT ‘Middle Australia’ became a ubiquitous term of social categorisation and political positioning during the latter decades of the 20th century. This article examines how this concept was variously used in the metropolitan print media in the guises of the Sydney Morning Herald and The Age of Melbourne, including in their reporting of federal and ...
Chris Beer
wiley   +1 more source

The Futures of Digital Democracy: Four Scenarios. [PDF]

Open Res Eur
Fuchs C, Museba J, Friesch K.
europepmc   +1 more source

Monetary Targeting, Wages and Inflation in 1970s Australia: Always and Everywhere a Distributional Phenomenon?

Australian Journal of Politics &History, EarlyView.
ABSTRACT This paper examines the role of wages and the arbitration system in Australia's nine‐year experiment with official monetary targeting, initiated by the Fraser government in 1976. Instead of depoliticising inflation by turning it into a technical problem of monetary policy, monetarism in Australia was absorbed into the local view in which ...
Michael Beggs
wiley   +1 more source