Results 151 to 160 of about 240,546 (347)
History, EarlyView.Abstract During the 1960s, Mexico's Institutional Revolutionary Party (PRI) embraced Chinese overtures for a commercial opening as consistent with its anti‐imperialist posture, thereby foreshadowing the diplomatic opening to China in 1972. Yet this professed ideological pluralism was eclipsed by an underlying allegiance to the United States' anti ...
YIXIN TIAN
wiley +1 more source
The British Journal of Sociology, EarlyView.ABSTRACT Trust is both a prerequisite and a product of insurance, as insurance contracts are built on and create trust relations that enable a risk‐averse perspective towards the future. At the same time, insurer‐policyholder relationships are characterised by a persistent distrust, rooted in insurance economics and industry reputation. In this article,
Maiju Tanninen, Gert Meyers
wiley +1 more source
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
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Dynamic decision-making and differential game analysis of ESG-constrained closed-loop supply chains under cap-and-trade regulation. [PDF]
Sci RepLan H, Si X, Li X, Tang J.
europepmc +1 more source
Value-relevance of expensed and capitalized intangibles - a French survey [PDF]
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Enhanced Phosphorus Removal From Municipal Wastewater via Cotreatment of Mine Drainage During Primary Clarification. [PDF]
Water Environ ResRoman B +5 more
europepmc +1 more source
Propaganda: Reinterpreting the Democratic Problem
Constellations, EarlyView.
Siri Sylvan
wiley +1 more source
Insights from the Presidential Addresses to the Agricultural Economics Society
Journal of Agricultural Economics, EarlyView.ABSTRACT The Society's published presidential addresses have embraced a wide range of subject matter, reflecting a ‘road well travelled’ in agricultural economics. The areas covered include the development and use of data and statistics, lessons from history, sectoral analysis, land economics, international trade and international development.
David Blandford
wiley +1 more source