Results 221 to 230 of about 359,747 (307)

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

open access: yesAccounting 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   +2 more
wiley   +1 more source

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This essay examines the structural erosion of public interest journalism and its implications for public accountability, institutional trust and research. Focusing on Australia, with Anglo‐American comparisons, it shows how economic, technological and regulatory disruptions have undermined investigative journalism, thereby weakening scrutiny ...
Clinton Free
wiley   +1 more source

EPA Enforcement Actions and Property Prices

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the effects of Environmental Protection Agency (EPA) enforcement actions on property prices in the United States. Using data on EPA enforcement cases, we assess how investors and homeowners react to regulatory actions to curb environmental violations.
Van Le, My Nguyen, Anh Viet Pham
wiley   +1 more source

Technology Adoption in Tourism to Deal with Global Health Crisis: A Narrative Review. [PDF]

open access: yesIran J Public Health
Rokni L   +4 more
europepmc   +1 more source

Lady Anne Kerr: From the Rise of International Conference Interpreting to the Whitlam Dismissal

open access: yesAustralian Journal of Politics &History, EarlyView.
Before Anne Robson (née Taggart) became the second Lady Kerr upon marrying governor‐general John Kerr in 1975, she had an international career of some 30 years working as a French to English interpreter and consultant at over 30 national and international conferences and became the first Australian elected to the International Association of Conference
Alexis Bergantz
wiley   +1 more source

Norman and Nietzsche: The Political Project of Lindsay's The Magic Pudding

open access: yesAustralian Journal of Politics &History, EarlyView.
Australian artist and writer Norman Lindsay (1879–1969) wrote 11 novels and two children's books, one of which—The Magic Pudding first published in 1918—remains a national classic. This article argues that readers and critics have long misunderstood Lindsay's intention in writing this lengthy cartoon‐story about the adventures of Bunyip Bluegum in ...
John Uhr
wiley   +1 more source

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