Results 41 to 50 of about 1,494,198 (201)
Accounting 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
A Bibliometric Review of a Decade of Integrated Reporting Research*
Accounting Perspectives, EarlyView.ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai +3 more
wiley +1 more source
Pre‐IPO Tokens: Trading in the Dark
Accounting Perspectives, EarlyView.ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley +1 more source
Rebeca: Revista Brasileira de Estudos de Cinema e Audiovisual, 2018 Este artigo analisa o filme O enigma de outro mundo(ENIGMA, 1982), de John Carpenter, com o propósito de perceber de que maneira o informe se insere nessa obra ao desarticular as estruturas de conhecimento e ao oferecer os corpos em uma perspectiva ...
Alexandre Rodrigues da Costa
doaj +1 more source
On the valuation implications of unbundled disclosure
Contemporary Accounting Research, EarlyView.Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley +1 more source
La actividad emprendedora en la provincia de El Oro, una revisión desde la universidad
Innova Research Journal, 2017 Éste artículo hace un seguimiento al emprendimiento desde el accionar de las universidades públicas y privadas de la provincia de El Oro, considera varias posiciones teóricas sobre la acción de la academia frente al emprendimiento, clasifica las ...
Eileen Jeannynne Cedeño Flores +3 more
doaj +1 more source
Estrategia Empresarial : Mapas Estratégias [PDF]
, 2018 La presente investigacion bibliografica tiene como tema estrategia empresarial y como sub tema los mapas estrategicos. El objetivo que se pretende alcanzar es explicar la temática en cuatro capítulos desarrollados de forma lógica y ...
Cruz Palacios, Claudia Vanessa +1 more
core
Contemporary Accounting Research, EarlyView.Abstract Although the community of tax professionals is a key actor in the tax realm, its nature continues to remain elusive in many countries. Using a qualitatively driven mixed‐methods approach that integrates the insights obtained from in‐depth interviews and the results of a survey of practitioners, we examine the Canadian tax field.
Till‐Arne Hahn, Darlene Himick
wiley +1 more source
, 2009 El informe anual Horizon investiga, identifica y clasifica las tecnologías emergentes que los expertos que lo elaboran prevén tendrán un impacto en la enseñanza aprendizaje, la investigación y la producción creativa en el contexto educativo de la ...
Johnson, L., Levine, A., Smith, R.
core +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, EarlyView.Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source