Results 241 to 250 of about 224,745 (305)

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

From liability gaps to liability overlaps: shared responsibilities and fiduciary duties in AI and other complex technologies. [PDF]

AI Soc
Custers B, Lahmann H, Scott BI.
europepmc   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

Health sciences students' attitudes toward artificial intelligence: predictors of ethical awareness, clinical decision-making, and public health perceptions-a cross-sectional study. [PDF]

BMC Med Educ
Unal C, Şahin S.
europepmc   +1 more source

Legal Implications of Organic Seafood Labeling Based on Foreign Standards [PDF]

, 2019
Kulaga, Kathryn, Porter, Read
core   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

Abacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao, Nhut H. Nguyen, Cameron Truong   +2 more
wiley   +1 more source

R2B Contracts: Complexities And Considerations When Contracting With Universities And Other Not-For-Profit Research Organisations. [PDF]

LES Nouv
Anderson M, Coblitz BA, Contreras JL, Ferguson SM, Hawkins N, Slade A, Miller A.   +6 more
europepmc   +1 more source

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

Abacus, EarlyView.
Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett, Yun (Hazel) Tan, Jean You, Shan Zhou   +3 more
wiley   +1 more source

Legal risks of telemedicine in China and its prevention. [PDF]

Digit Health
Wang Q, Hu H, Huang L.
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source