Results 191 to 200 of about 164,306 (304)

Privileged Precarity: How the Mobile Middle Class Leverage Housing Insecurity as Labour Market Strategy

open access: yesThe British Journal of Sociology, EarlyView.
ABSTRACT How does the ability to weather insecurity give some an upper‐hand over others? This paper examines the interrelationship between housing and labour market precarity among middle class young professionals. Drawing on interviews with residents of co‐living schemes—for‐profit shared housing where tenants are on temporary rental contracts—it ...
Tim White
wiley   +1 more source

Founder smiles increase investor trust and funding. [PDF]

open access: yesSci Rep
Stefanidis D   +5 more
europepmc   +1 more source

Accounting Rules and the Labor Market for Accountants

open access: yesJournal 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

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

open access: yesReal 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

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall   +2 more
wiley   +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

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

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