Results 61 to 70 of about 88,538 (241)

The JAE's Positioning Within Agricultural Economics: A Text‐Based Analysis

Journal of Agricultural Economics, EarlyView.
ABSTRACT On the occasion of the centenary of the Agricultural Economics Society, this study investigates the positioning of the Journal of Agricultural Economics (JAE) within the broader landscape of the main agricultural economics journals. We employ a quantitative text analysis approach, estimating a Structural Topic Model (STM) on a unique corpus of
Leonardo Cei, Gianluca Stefani, Edi Defrancesco   +2 more
wiley   +1 more source

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

Accounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

Executive Personal Jet Use and Agency Costs: The Practice of Time‐Share Reimbursement Utilisation personnelle des avions d'affaires par les dirigeants et coûts d'agence : la pratique du remboursement dans le cadre d'ententes de partage de temps de vol

Accounting Perspectives, EarlyView.
ABSTRACT Time‐share agreements (time‐shares) are an unexplored form of executives' personal use of corporate aircraft. Relative to jet perquisites (jet perks), time‐shares require reimbursement yet have limited disclosure, which practitioners promote to reduce scrutiny.
Andrew M. Bauer, James A. Chyz
wiley   +1 more source

The future in Futurism [PDF]

Biblos, 2017
Futuro’è la parola chiave che ha dato il nome al movimento di Marinetti, attorno alla quale si è costruita e sviluppata tutta l’arte del gruppo degli artisti italiani, ma anche di molti artisti delle avanguardie europee. È una parola antica ma che, nel corso dei secoli, ha modificato sensibilmente il proprio significato.
openaire   +2 more sources

XX Futur Civil Inauguración

, 2017
Futur Civil talento + empleo ...

core  

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Du rapport micro-diachronique futur simple/futur périphrastique en français moderne.Étude des variables temporelles et aspectuelles

Corela, 2017
This paper describes the synchronic and micro-diachronic relation between both synthetic (future simple) and analytic (future periphrastique) future tenses in modern French. This study is based on a sampled spoken corpus with 1 million words containing 2
Lotfi Abouda, Marie Skrovec
doaj   +1 more source

Séance 6 – Education philosophique au futur.

, 2023
Introduction : Cette séance présente les bases d’un travail sur l’éducation philosophique au futur s’appuyant sur le site internet : Education philosophique au futur - https://lewebpedagogique.com/educationdesoi/ Le site internet s'inscrit dans le cadre ...
pedaradicale
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

La aporia de la democràcia per venir i la reafirmació de la filosofia

Enrahonar: Quaderns de Filosofia, 2012
Aquest escrit presenta la relació entre democràcia, entesa com a referent de futur ila filosofia com anelante d'aquest futur per venir. Derrida, que va tenir part fonamentalen la concepció de la institució cosmopolita de la filosofia, va veure com ...
Patrice Vermeren
doaj   +1 more source