Results 51 to 60 of about 13,835 (121)
A Bibliometric Review of a Decade of Integrated Reporting Research*
Accounting Perspectives, Volume 25, Issue 1, Page 7-54, March 2026.ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai +3 more
wiley +1 more source
La littérature francophone créole : une exploration des identités culturelles et linguistiques à travers l'écriture [PDF]
AkofenaRésumé: La littérature francophone créole occupe une place singulière et vitale dans le panorama littéraire contemporain. Fruit d'une rencontre entre la langue française et les différentes variétés du créole, cette forme d'expression artistique incarne l'
Ibtissam KHALDI NOUALI
doaj +1 more source
Accounting Perspectives, Volume 25, Issue 1, Page 55-93, March 2026.ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley +1 more source
APERÇU LINGUISTIQUE DE L’EMPLOI DU PRONOM ON DANS LA LITTÉRATURE DE JEUNESSE : LES CAS DE L’ÂNE CULOTTE D’HENRI BOSCO ET DE L’HIVER DES LOUPS DE EVELYNE BRISOU-PELLEN [PDF]
ZiglôbithaRésumé : La littérature de jeunesse est orientée principalement vers les adolescents. Dans ce sens, l’emploi du pronom on dans la narration de la littérature de jeunesse peut se présenter comme un choix d’écriture grammatical interrogateur.
Kouamé Emmanuel KOFFI
doaj +1 more source
Accounting Perspectives, Volume 25, Issue 1, Page 147-190, March 2026.ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley +1 more source
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India
Contemporary Accounting Research, Volume 43, Issue 1, Page 236-265, Spring 2026.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
Contemporary Accounting Research, Volume 43, Issue 1, Page 370-397, Spring 2026.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
Marion Mas, Anne-Marie Mercier-Faivre (dir), Écrire pour la jeunesse et pour les adultes
Strenae, 2022 Hélène Weis
doaj +1 more source
Panorama du Roman Algérien d’Expression Française : Espaces et Espérances [PDF]
Synergies Algerie, 2018 Le roman algérien d’expression française s’inscrit dans un contexte tumultueux marqué par la période coloniale difficile, le dysfonctionnement politique et social des années postindépendance et par la guerre civile de la fin du siècle dernier.
Abdelghani Remache
doaj