The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran +3 more
wiley +1 more source
La science, la littérature, le rituel: le vrai dire et le plus que mentir
Le scientifique promet la vérité sans être en mesure d'accomplir sa promesse tandis que l'écrivain promet de mentir mais par son mensonge, il fait plus que mentir.
Panagiotis Christias
doaj
Repenser les rapports entre la littérature comparée et la traductologie : prolégomènes au braconnage interdisciplinaire [PDF]
Cet article interroge les enjeux culturels et idéologiques soulevés par les principales métaphores auxquelles ont eu recours, depuis une quarantaine d’années, aussi bien les comparatistes que les traductologues canadiens-anglais et ...
Lane-Mercier, Gillian
core +1 more source
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier +2 more
wiley +1 more source
Natural antioxidants from plants, fruits, seeds and fungi combat ageing by neutralizing free radicals, boosting collagen and protecting against UV damage. Enhanced by green extraction and smart delivery systems, they offer powerful anti‐inflammatory and antimicrobial benefits.
Hossein Omidian +2 more
wiley +1 more source
Les fictions littéraires considérées comme des îles…
Les personnes pour lesquelles la lecture de fictions littéraires, que ces dernières relèvent des littératures réalistes (comme par exemple avec Balzac ou Dostoïevski), des littératures naturalistes (comme par exemple avec Zola ou Maupassant), ou bien ...
Lorenzo Soccavo
doaj
“Now to Sum Up”: Old Age as the Privileged Vantage Point of Narration in the Final Chapter of Virginia Woolf’s The Waves [PDF]
This paper explores the issues of old age as they appear in the final chapter of Virginia Woolf’s The Waves (1931). Woolf recorded her own mixed feelings about growing old in her diaries: her writing, both personal and fictional, shows a keen interest in
Nina Eldridge
doaj
Compétences en culture informationnelle à l'Université de Fribourg: planification de sessions de formation pour les étudiants en langues et littératures slaves [PDF]
La formation en culture informationnelle permet aux étudiants, dans l’environnement d’abondance informationnelle actuelle, d’identifier des besoins en information, de localiser l’information, de l’évaluer et de l’utiliser de manière critique et éthique ...
Abdieva Schuetz, Altynay +2 more
core
Introduction : Bourdieu and the literary field [PDF]
Pierre Bourdieu’s range as a thinker was extremely wide, and it would be misleading to present him primarily as a literary theorist. Trained as a philosopher, he became the leading French sociologist of his generation, and brought under the spotlight ...
Jean-Pierre Martin +3 more
core +1 more source
The hidden science of haptics: A pedagogical review of tactile evaluation in cosmetics
This review explores the physiological basis of tactile perception and critically examines classical and emerging sensory methods used in cosmetics, advocating for broader methodological integration and recognition of sensory analysis in the field. Abstract Sensory analysis is a cornerstone of cosmetic development, yet remains underrepresented in peer ...
Morgane Postec +2 more
wiley +1 more source

