Results 101 to 110 of about 712,705 (288)

Vulgar Minimisers in English and Spanish1

open access: yesTransactions of the Philological Society, EarlyView.
Abstract In this paper, we investigated whether vulgar minimisers form a natural class in English and Spanish by evaluating (i) their similarities and differences with respect to non‐vulgar minimisers and (ii) whether vulgar minimisers are inherently negative in these languages.
Ángel L. Jiménez‐Fernández   +1 more
wiley   +1 more source

Tendance et innovation touristique

open access: yesTéoros, 2002
Le tourisme constitue ainsi un extraordinaire champ d’étude et d’application pour qui s’intéresse à la problématique de l’innovation, au même titre que l’énergie, l’espace ou au domaine alimentaire.
Cyrille Mandou
doaj  

Financial courts in control over local government [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Splitu, 2016
Toute décentralisation implique un contrôle de la gestion locale, pour en assurer le caractère démocratique, la régularité juridique et l’efficacité économique.
Marc Gjidara
doaj  

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki   +4 more
wiley   +1 more source

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Audit Quality From a Service Perspective: A Systematic Literature Review

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Audit quality is a multidimensional and latent construct that researchers struggle to evaluate and interpret. This paper follows an interdisciplinary approach by systematically reviewing the literature on audit quality evaluation from a service quality perspective.
Lise Muriel Botha   +3 more
wiley   +1 more source

Le tournant financier du management

open access: yesLa Nouvelle Revue du Travail, 2013
Salvatore Maugeri, Jean-Luc Metzger
doaj   +1 more source

VI simposio sobre informática y gestión seig'94

open access: yesRevista Escuela de Administracion de Negocios, 1994
RESUMEN  EL simposio Eanista sobre informática y  gestión, surgió junto con la creación de la Facultad de la Ingeniería de Sistemas, como un espacio académico orientado a mostrar y divulgar la imagen de la facultad y de la Escuela de Administración de ...
Wilken Rodríguez Escobar
doaj  

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Essai d’optimisation de la trésorerie Vérification empirique sur un panel d’entreprises du Portefeuille de l’Etat congolais [PDF]

open access: yesRevue de l'UKA
L’objet de l’étude est d’optimiser la trésorerie dans les entreprises du Portefeuille congolais. Un modèle d’analyse mettant en relation le niveau de trésorerie et les déterminants dans ces entreprises a été proposé.
André NGINDU KALOMBO
doaj  

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