Results 121 to 130 of about 490,667 (246)
International Journal of Urban and Regional Research, EarlyView.Abstract Metropolises are rapidly becoming spaces of stark inequalities. While much literature has emphasized the metropolitan scale as a driver of agglomeration economies, recent scholarship highlights either the ungovernable nature of large metropolises or the weak redistributive capacity of their governments as key causes of increasingly unequal ...
Lucía Cerrada Morato +2 more
wiley +1 more source
Memory deficit following resection of an intraventricular myxoid glioneuronal tumor impinging on the bilateral fornix: A case report. [PDF]
Front Oncol, 2023 Stasenko A +8 more
europepmc +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
Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers
Journal of Accounting Research, EarlyView.ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque +2 more
wiley +1 more source
Cambios en la Normativa sobre Fondo de Comercio: Algunas Evidencias Empíricas
Revista de Contabilidad: Spanish Accounting Review, 2004 El fondo de comercio constituye una de las partidas más controvertidas entre la doctrina contable. En la actualidad, tras el cambio en la normativa norteamericana, el IASE ha efectuado modificaciones en la misma línea, de forma que, en vez de amortizar ...
Juan Carlos Navarro García
doaj
Natural Resources Forum, EarlyView.ABSTRACT This study aims to explore how oil and gas firms adopt two sustainability tools, namely green innovation and corporate social responsibility (CSR) disclosure, either separately or in combination, to mitigate financial risk. The empirical study examines a sample of 229 oil and gas firms over the 2010 to 2019 period.
Imen Khanchel +2 more
wiley +1 more source
Journal of International Economics and Management, 2014 The aim of this study is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements under FRS 36 specific to goodwill impairment testing.
Manh Dung Tran +2 more
doaj
Causes and consequences of transitional goodwill impairment losses [PDF]
, 2006 This dissertation investigates the causes and consequences of the goodwill reporting choices made by Canadian firms following the adoption of revised standards on purchased goodwill in 2002.
Lapointe, Pascale
core
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
Human Resource Management Journal, EarlyView.ABSTRACT This paper develops a three‐layer conceptual framework, comprising surveillance architecture, HRM design choices, and employee responses, to explain how digital surveillance reshapes workplace relationships. Anchored in organizational paradox theory, the framework treats workplace visibility as a persistent, two‐sided tension rather than a ...
Pankaj C. Patel +3 more
wiley +1 more source