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Contemporary Accounting Research, Volume 43, Issue 3, Page 1504-1527, Fall 2026.ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng +3 more
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1283-1337, Fall 2026.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
Ce qui freine la prévention des cancers
https://sms.hypotheses.org/59525La prévention en santé désigne l’ensemble des actions mises en place pour éviter l’apparition de maladies, les détecter tôt ou limiter leurs conséquences.
Sampic, Maureen
core +3 more sources
Density‐driven bottlenecks constrain restoration of macroalgal forests
Journal of Applied Ecology, Volume 63, Issue 7, July 2026.This single‐species and single‐site experiment provides evidence that high‐density restoration strategies accelerate mortality, suppress growth and delay reproduction, whereas low‐density approaches promote faster demographic progression and resilience. Under the conditions tested here, focusing on growth and reproductive output, rather than maximising
Aziz J. Mulla +5 more
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 1, Page 461-486, Spring 2026.ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck +4 more
wiley +1 more source
'La démocratie participative en Belgique : franchir le Rubicon' - audition dans le cadre de l'étude juridique des possibilités de modernisation de la démocratie [PDF]
, 2021 Depuis 1919-1921, la Belgique reporte les avancées de la démocratie dite directe ou participative. Au niveau fédéral, elle enchaîne les réflexions à ce sujet qui restent lettre-morte.
Bourgaux, Anne-Emmanuelle
core +1 more source
Circular food system governance at the local level: Perspective from a Canadian case study
Canadian Geographies / Géographies canadiennes, Volume 70, Issue 1, Spring / printemps 2026.Abstract Concerns about unsustainable food systems have led regions and cities to adopt a circular economy (CE). However, most literature has focused on tangible aspects, with investigation of the social and institutional dimensions. This paper examines how governance and institutional dynamics shape circular food systems, drawing on the Eastern ...
Valérie Lacombe +2 more
wiley +1 more source
EuroChoices, Volume 24, Issue 2, Page 63-71, August 2025.Summary This study offers valuable insights into farmers’ perspectives on the use of feed additives (3‐NOP) in reducing methane emissions, and highlights associated obstacles that may prevent the accelerated uptake of GHG mitigation measures. Our data originate from a survey of 239 Finnish dairy farmers. While most farmers acknowledge the importance of
Amer Ait Sidhoum +3 more
wiley +1 more source
Food Risk Assess Europe, Volume 3, Issue 2, April 2025.Abstract Several species of Lepidoptera with caterpillars bearing urticating hairs are increasing their range in metropolitan France from year to year, such as the pine processionary (Thaumetopoea pityocampa Denis et Schiffermüller 1775) whose presence was historically limited to the south of France, and which is gradually being observed in the north ...
Nicolas Desneux +105 more
wiley +1 more source
Income smoothing in banks: Obfuscation or information?
Contemporary Accounting Research, Volume 42, Issue 1, Page 285-324, Spring 2025.Abstract Discretionary income smoothing has been argued to increase bank opacity and degrade financial system stability by making banks more difficult to monitor. However, no direct empirical association between discretionary smoothing and opacity has been established to date.
Ganapathi S. Narayanamoorthy +1 more
wiley +1 more source