Results 101 to 110 of about 946 (216)

A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review*

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, Irfan Butt, Camillo Lento, Patricia Meredith, Sara Wick   +4 more
wiley   +1 more source

Rotational Characterization of Four-Ring Polycyclic Aromatic Hydrocarbons: Toward the Detection of Fluoranthene and Cyanofluoranthene in Space. [PDF]

J Phys Chem Lett
Villar-Castro D, Cabezas C, Steber AL, Morán JR, de la Fuente S, Hussain FS, Pérez D, Lesarri A, Cernicharo J, Pérez C, Peña I.   +10 more
europepmc   +1 more source

Anti‐Takeover Provisions and Corporate Tax Avoidance

Accounting &Finance, EarlyView.
ABSTRACT We examine the impact of anti‐takeover provisions (ATPs) on corporate tax avoidance in firms listed on Chinese A‐share markets, using rule‐based textual analysis over 2009–2023. In the absence of a unified anti‐takeover statute in China, legal reforms since 2006 have expanded corporate bylaw autonomy, enabling managers to adopt charter‐based ...
Zhiying Hu, Wenhui Jin, Yuyu Zhang, Liya Hou   +3 more
wiley   +1 more source

First submillimeter lights from Dome A: Tracing the carbon cycle in the feedback of massive stars. [PDF]

Sci Adv
Gong Y, Zhong J, Ren Y, Zhang Y, Liu D, Ao Y, Yao Q, Zhang W, Miao W, Lin Z, Duan W, Liu D, Zhou K, Liu J, Wang Z, Jin J, Zhang K, Wu F, Li J, Liu B, Zhang X, Luo Z, Wang J, Hao H, Lu X, Xie S, Quan J, Liu Y, Liang J, Deng X, Jiang J, Li L, Guo L, Ji T, Jiang P, Zhang Y, Shu C, Neupane S, Mao R, Shi S, Li J.   +40 more
europepmc   +1 more source

Using large language models to analyze political texts through natural language understanding

American Journal of Political Science, EarlyView.
Abstract Large language models (LLMs) offer scalable alternatives to human experts when analyzing political texts for meaning, using natural language understanding (NLU). Qualitative NLU methods relying on human experts are severely limited by cost and scalability.
Kenneth Benoit, Scott De Marchi, Conor Laver, Michael Laver, Jinshuai Ma   +4 more
wiley   +1 more source

Nonequilibrium Synthesis of Glycolamide (NH₂COCH₂OH), a Precursor to Amino Acids, on Interstellar Nanoparticles. [PDF]

ACS Cent Sci
Bergantini A, Wang J, Antonov I, Batrakova EA, Tuchin SO, Kaiser RI.   +5 more
europepmc   +1 more source

What It Was Like, What Happened, What It Is Like Now: Liminal Spaces and the Pedagogy of Recovery

Anthropology of Consciousness, EarlyView.
ABSTRACT Addiction recovery is frequently interpreted through biomedical or punitive frameworks that overlook its cultural, ritual, and pedagogical dimensions. This article offers a theoretical and interpretive analysis of peer‐led, meeting‐based recovery communities in North America, particularly those organized around mutual‐aid traditions such as ...
Patrick L. Pellett
wiley   +1 more source

Non-equilibrium preparation of (<i>E</i>)-phosphinimine (HPNH, X¹A') - a precursor to prebiotic phosphorylating agents. [PDF]

Chem Sci
Wang J, Sun BJ, Bergantini A, Wang Z, McAnally M, Marks JH, Chang AHH, Eckhardt AK, Kaiser RI.   +8 more
europepmc   +1 more source

Strategic Tone Shifting in Corporate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&A) and Corporate Social Responsibility (CSR) reports.
Sibei Yan, Iny Hwang, Hyung‐Rok Jung, Taejin Jung   +3 more
wiley   +1 more source

Pyrrole without Life: Reaction of Aminomethylene with the Propargyl Radical. [PDF]

J Phys Chem Lett
McClish R, Schleier D, Kamer J, Kasper T, Hemberger P, Bodi A, Bouwman J.   +6 more
europepmc   +1 more source