Results 201 to 210 of about 34,495 (249)

Vaccine Hunting: Balancing Strategic Independence, Cooperation and Multilateral Obligations in Scandinavian COVID‐19 Vaccine Diplomacy

Global Policy, EarlyView.
ABSTRACT How do states navigate the balance between multilateral obligations, bilateral cooperation and strategic independence during global crises? This article provides an in‐depth empirical analysis of the diplomatic efforts deployed by Denmark and Norway to secure vaccine access during the COVID‐19 pandemic.
Antoine de Bengy Puyvallée, Katerini Tagmatarchi Storeng, Adam Moe Fejerskov   +2 more
wiley   +1 more source

When distrust is misplaced, social and democratic bonds weaken. [PDF]

Commun Psychol
Estadieu L, Langer M.
europepmc   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

A Yuletide mystery. [PDF]

Br J Gen Pract
Papanikitas A.
europepmc   +1 more source

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

The Virtual Pivot: Adaptive Investor Relations in the Face of Disruption Le virage virtuel : le caractère adaptatif des relations avec les investisseurs face aux perturbations

Contemporary Accounting Research, EarlyView.
ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down, Nayana Reiter, Aida Sijamic Wahid   +2 more
wiley   +1 more source

From voluntary efforts to established procedures: the communication our patients need. [PDF]

Farm Comunitarios
Baixauli Fernández VJ.
europepmc   +1 more source

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

How environmental cues shape human face value perceptions-an exploration based on grounded theory. [PDF]

Front Psychol
Chen L, Yang C, Li Y, Luo Y.
europepmc   +1 more source