Results 211 to 220 of about 2,920,659 (304)

The Continuity and Rupture of the ‘New Washington Consensus’: From Biden to Trump 2.0

Global Policy, EarlyView.
ABSTRACT The ‘New Washington Consensus’ (NWC) represents a major intellectual shift in the US approach to global economic governance. However, the NWC has never been subject to systematic academic critique. With Trump's return to the White House ushering in a new era of US trade policy, the NWC is widely considered to be politically irrelevant in the ...
Ming Du
wiley   +1 more source

Do Commercial Airline Policies for Passengers With Obesity Carry Enough Weight? [PDF]

Obes Sci Pract
McGovern T, Finucane FM, Flaherty GT.
europepmc   +1 more source

Debt Instruments of Transport Leasing Companies Funding

World of Transport and Transportation, 2020
openaire   +2 more sources

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

Accounting 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, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Change Adaptation Resilience Evaluation Questionnaire for Industry 5.0 Among Workers in High-Tech Manufacturing Companies: Questionnaire Development and Pilot Evaluation Study. [PDF]

JMIR Hum Factors
Bassi G, Valente A, Tassoni S, Salcuni S.   +3 more
europepmc   +1 more source

Leasing : aspectos conceituais e contábeis [PDF]

, 1997
Figueiredo, Cléverson Luiz
core  

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Enhancing clinical laboratory quality in Rwanda: addressing healthcare expectations and future fitness - insights from observations and perspectives of physicians and laboratory professionals. [PDF]

BMC Health Serv Res
Nzabahimana I, Namatovu F, Uwineza A, Rusanganwa V.   +3 more
europepmc   +1 more source