Results 251 to 260 of about 54,664 (343)

Western Balkans as the Frontline of Russian Hybrid Warfare

open access: yesGlobal Policy, EarlyView.
ABSTRACT Hybrid warfare (HW) scholarship acknowledges the phenomenon's contextual and temporal specificity, yet its dominant conceptual framing has generated a literature largely centred on identifying and categorising hybrid activities. This focus has left the contextual vulnerabilities that enable hybrid threats (HTs) and shape an adversary's ...
Vesna Bojicic‐Dzelilovic
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

Management Control and Employee Motivation in Local Governments and For‐Profit Firms: A Differentiated Replication Study

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study replicates van der Kolk et al. (2019). “The Impact of Management Control on Employee Motivation and Performance in the Public Sector.”European Accounting Review 28, no. 5: 901–928 to explore the impact of four types of management control (MC) on intrinsic and extrinsic motivation across Japanese local governments and for‐profit ...
Hikaru Goto, Makoto Kuroki
wiley   +1 more source

From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the effect of artificial intelligence (AI) adoption on financing performance in reward‐based crowdfunding. Using Kickstarter data from US projects, we find that AI projects have lower pledged amounts, receive fewer donations and attract fewer backers.
Zirui Song, Yihui Lan, Yuan George Shan
wiley   +1 more source

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