Results 61 to 70 of about 2,196 (182)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

„Вторая” жизнь советских комедий в интернет-мемах периода пандемии

open access: yesStudia Rossica Posnaniensia, 2022
Nowadays, it is hard to imagine internet culture without memes. To achieve a humorous effect, meme creators use various means, displaying unprecedented creativity. They often draw inspiration from cult Soviet comedies by Leonid Gaidai, Georgiy Daneliya,
Gabriela Wilk
doaj   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao   +4 more
wiley   +1 more source

Internet Meme: Origin, Definition and Research Approaches

open access: yesДискурс
Introduction. The article analyzes various approaches to studying Internet memes as key elements of modern media communication. It highlights the need for a comprehensive description of memes, considering their continuous evolution.Methodology and ...
M. S. Sigaeva, N. V. Stepanova
doaj   +1 more source

Investigating proxies for retail investor attention in financial markets

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.
Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill   +2 more
wiley   +1 more source

Survey on Visualization of Information Diffusion over Networks

open access: yesComputer Graphics Forum, EarlyView.
Abstract Information Diffusion (ID) describes how a value (e.g., a pathogen, a rumor, a packet) spreads through an underlying “medium” network of elements (e.g., a social or computer network). Understanding the information diffusion process is essential to predicting trends, controlling misinformation, and enhancing decision‐making as well as ...
T. Baumgartl   +8 more
wiley   +1 more source

Reflecting on the Contradictory Condition of Digital Experiences: Advancing Algorithmic Literacy With Young People

open access: yesChildren &Society, EarlyView.
ABSTRACT Research on young people's use of digital devices and platforms demonstrates that their online experiences are deeply situated and contextual, shaped both by individual circumstances and by algorithmically driven systems that personalise content and mediate engagement.
Kaitlyn Regehr   +3 more
wiley   +1 more source

New Accelerants of Inequality Regimes: AI‐Hiring Tools and Algorithmic Bias

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT AI‐hiring technology is becoming increasingly widely adopted, raising important questions about what effect such technology may have on organizational inequality regimes. Although there is a large and growing body of literature surrounding the effects of AI hiring, its impacts, and bias, markedly less is known about who develops, sells, and ...
Emily Yarrow
wiley   +1 more source

“Not Lower Class, Lazy Class”: Food Loathing as Class Abjection and Distinction via Instagram Comments on Mama J. Rae's Lunchbox‐Packing Video

open access: yesJournal of Sociolinguistics, EarlyView.
ABSTRACT This article examines 4206 Instagram comments on a lunchbox‐packing video posted by Mama J. Rae, who self‐identifies as a “lower middle class wife.” Her excessive use of processed foods and sugary beverages provokes negative responses, many of which explicitly connect her lunchbox‐packing practices to class identity.
Hanwool Choe
wiley   +1 more source

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