Results 51 to 60 of about 477,988 (242)

Colonos alemanes en la Sierra Nevada de Santa Marta

Revista Colombiana de Antropología, 1963
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Juan Friede
doaj   +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

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

Informe de resultados 2000 [PDF]

, 2000
Este documento presenta el informe de resultados del año ...
Instituto Interamericano de Cooperación para la Agricultura (IICA)
core  

Eva Kmentová a tělesný otisk v umění šedesátých a sedmdesátých let

Acta Universitatis Carolinae Philosophica et Historica, 2017
This work deals with a physical body imprint in Art of sixties and seventies, analysing – in a form of comparative and case studies – selected works of the Czech sculptor Eva Kmentová (1928–1980).
Tereza Hrušková
doaj   +1 more source

An Experimental Examination of the IFRS 18 Requirement to Relocate Non‐GAAP Financial Measures to the Audited Notes of the Financial Statements Étude expérimentale de l'exigence de la norme IFRS 18 relative au transfert des indicateurs financiers hors PCGR vers les notes d'annexe auditées des états financiers

Accounting Perspectives, EarlyView.
ABSTRACT Effective January 1, 2027, IFRS 18 requires non‐GAAP financial measures (e.g., management‐defined performance measures) to be relocated from the unaudited management discussion and analysis (MD&A) to the audited notes of the financial statements.
Sameera Khatoon, Nicolas Epelbaum, Linda Thorne   +2 more
wiley   +1 more source

Atlantica Cinemas Limited: Behind the Screens at a Small Business Audit Atlantica Cinemas Limited : dans les coulisses de l'audit d'une petite entreprise

Accounting Perspectives, EarlyView.
ABSTRACT This CPA‐style case focuses on Atlantica Cinemas, an independent cinema chain operating in Atlantic Canada. Students are called upon to draft an audit planning memo that considers the nature of the company's operations, structure, and ownership. Several key financial reporting issues are also explored.
Ryan Stack, Ashley Doyle, Zac Konings
wiley   +1 more source

Las mujeres sudafricanas y su experiencia en los primeros campos de concentración del siglo XX. El reporte Hobhouse.

Cuadernos de Marte, 2018
La última guerra anglo-bóer despertó severas críticas en todo el imperio británico. De hecho, se crearon numerosos comités de rechazo a la misma que no gozaron de una gran acogida por el público general.
Eleonora Ardanaz, Virginia Lazzari
doaj   +1 more source

The Impact of Feedback and Target Achievability in Incentive Contracts on Effort and Performance: Insights From an Eye‐Tracking Study Impact sur l'effort et le rendement de la rétroaction et du caractère réalisable des objectifs figurant dans les contrats d'intéressement : observations tirées d'une étude de suivi oculaire

Accounting Perspectives, EarlyView.
ABSTRACT To what extent does the provision of feedback moderate the relation between target achievability and people's effort? We addressed this research question by conducting an experiment using an eye‐tracking device. We hypothesized and found that people exerted more effort after receiving feedback combined with stretch targets, whereas they ...
Yasheng Chen, Johnny Jermias, Cheng‐Hsun Lee   +2 more
wiley   +1 more source

The Effectiveness of Relative Performance Information and Cultural Controls on Employee Effort in Remote Work Settings Efficacité de l'information sur la performance relative et des contrôles culturels pour favoriser l'effort des employés en télétravail

Accounting Perspectives, EarlyView.
ABSTRACT This study examines the effectiveness of two types of management controls in a remote work setting. Because remote employees work outside the traditional office environment, components of conventional management control systems that effectively direct in‐office employees toward organizational objectives may be less effective for remote ...
Joanna Andrejkow, Dorian Lane, Christopher Wong   +2 more
wiley   +1 more source