Results 131 to 140 of about 490,667 (246)

Relationships Between HPWS, Causal Ascriptions and Organisational Citizenship Behaviour: A Cross‐Level Investigation

Human Resource Management Journal, EarlyView.
ABSTRACT Attribution scholarship has sought to gain insights into employees' human resource attributions, or beliefs about managerial motives, to explain workplace behaviours. Yet this perspective remains confined to the front end of the cognitive process, overlooking how causal ascriptions arising from strategic HRM practices inform subsequent ...
Manh Dao, Helen Shipton, Hoa Do, Daniel King   +3 more
wiley   +1 more source

Added Value or Strategic Irritant? Chinese Elite Perceptions of the EU's Indo‐Pacific Strategy

Global Policy, EarlyView.
ABSTRACT In September 2021, the European Union launched its Indo‐Pacific strategy, outlining its intention to strengthen its engagement in the region and add value to its partnerships there. The strategy, however, drew criticism from the Chinese side, particularly because it included Chinese Taiwan as a cooperating partner. To examine Chinese responses
Li Zhang, Ruoyu Ni, Wei Shen
wiley   +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

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 Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Neurofibrillary tangle distribution in posterior cortical atrophy and typical early-onset Alzheimer's Disease. [PDF]

Free Neuropathol
Smirnov DS, Dickinson SM, Estrella MF, Goodwill VS, Headley AJ, Pizzo DP, Galasko D, Salmon DP, Hiniker A.   +8 more
europepmc   +1 more source

Police department design, political pressure, and racial inequality in arrests

American Journal of Political Science, EarlyView.
Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley   +1 more source

A case of progressive multifocal leukoencephalopathy in an adult patient with ADA-SCID. [PDF]

J Hum Immun
Shin H, Broderick L, Azevedo J, Mulligan C, Hird K, Goodwill V, Parkin C, Mortensen S, Traveller M, Rayes A, Bohnsack J, Kohn DB, Tarrant TK, Hershfield M, Lyons JJ.   +14 more
europepmc   +1 more source