Results 131 to 140 of about 1,472 (218)

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Optimization of empty container allocation for inland freight stations considering stochastic demand. [PDF]

Ocean Coast Manag, 2022
Chen K, Lu Q, Xin X, Yang Z, Zhu L, Xu Q.   +5 more
europepmc   +1 more source

An Economic and Environmental Analysis of Virtual Fencing for Precision Grazing

Journal of Agricultural Economics, EarlyView.
ABSTRACT The UK grazing livestock sector is challenged by declining farm profitability and stringent environmental policy. Innovative technologies such as virtual fencing could enable a balanced economic and environmental performance of beef production. Virtual fencing is a livestock management tool relying on invisible boundaries perceived as auditory,
Elias Maritan, Karl Behrendt, Sarah Morgan, Steven Mark Rutter, James Lowenberg‐DeBoer   +4 more
wiley   +1 more source

State Marine Aquaculture Policy Dashboard improves transparency and accessibility for growing industry. [PDF]

PLoS One
Ruff EO, Otts SS, Lemoine HR, Gentry RR, Lester SE.   +4 more
europepmc   +1 more source

Structural change in the US office market after 2019: Evidence from lease‐level data

Real Estate Economics, EarlyView.
Abstract This article examines how the leasing activities, contract features, and pricing of the Class A office leasing market have evolved since 2019 across five major US markets: Los Angeles, the Bay Area, Dallas, Washington, DC, and New York City. Using a granular dataset of 73,508 office leases from 2010 to 2024, we find a broad‐based contraction ...
Liang Peng, Xue Xiao
wiley   +1 more source

The relationship between 3S (Seiri, Seiton, and Seiso) behaviors, and psychological distress and work engagement. [PDF]

Front Public Health
Sawajima T, Nagata T, Odagami K, Mori T, Adi NP, Mori K.   +5 more
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

Association between handedness and occupational accidents: a prospective cohort study. [PDF]

J Occup Health
Tomizawa A, Nagata T, Odagami K, Mori T, Mori K, W2S-Ohpm Study II .   +5 more
europepmc   +1 more source

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

Social Cognitive Skills in Electric Vehicle Sales: Understanding Empathy, Trust, and Decision-Making in Sustainable Mobility Markets. [PDF]

Behav Sci (Basel)
Escobar-Miranda S, Ballesteros-Sánchez L.   +1 more
europepmc   +1 more source