Results 81 to 90 of about 479 (137)

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

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Frequency and Severity of Allergic Reactions to Non‐Mandatory Labelled Allergenic Foods—Data From Two Large European Cohorts

Allergy, EarlyView.
In two large European cohorts, 589 reactions to non‐mandatory labelled plant‐based foods were identified with sunflower seed, pine nut, pea and lentil as the most frequent triggers. Reaction severity was not different between mandatory and non‐mandatory labelled allergenic foods. Their frequency and rising trends (e.g., fenugreek, pumpkin seed) support
Sabine Dölle‐Bierke, Alejandro Gonzalo‐Fernández, Dominique Sabouraud‐Leclerc, Laura Barreales‐Tolosa, Barbara Ballmer‐Weber, Simona Belohlavkova, Maria B. Bilò, Ruta Dubakiene, Karin Hartmann, Monika Jedrzejczak‐Czechowicz, Thuy‐My Le, Lars Lange, Nikolaos G. Papadopoulos, Guillaume Pouessel, Isabel Reig, Athanasios Sinaniotis, E. N. Clare Mills, Margitta Worm, Montserrat Fernández‐Rivas   +18 more
wiley   +1 more source

Impact of after‐school care on maternal income: Evidence from Canadian administrative data

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This paper estimates the average causal effect of access to subsidized before‐ and after‐school care on the labour market outcomes of mothers. Specifically, we analyze a major policy reform implemented in Quebec (Canada) in 1998, which required all public primary schools to provide before‐ and after‐school care at a low fixed fee, thereby ...
Ailin He, Laetitia Renée, Nagham Sayour
wiley   +1 more source

Reply to Comment on “On the pass‐through rate of the Nutrition North Canada subsidy”

Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract In Naylor, Deaton, and Ker (2025), we discuss an appropriate econometric method for estimating the pass‐through of the Nutrition North subsidy in the presence of heterogeneous effects and endogenous sampling. Applying this method to the data set compiled by Galloway and Li (2023), who conclude that there is “large leakage” of the subsidy, we ...
Jamie Naylor, B. James Deaton, Alan Ker
wiley   +1 more source

When and why to give shorebirds a head start

Conservation Biology, EarlyView.
Abstract Headstarting is a translocation technique involving the hatching or rearing of wild eggs or young in captivity and the release of those individuals back to the wild at or before independence. It has been trialed as a conservation intervention for shorebirds over recent decades to improve the population trend of target populations by increasing
Lynda Donaldson, Alex Nicol‐Harper, Rebecca Lee, Nigel S. Jarrett, Geoff M. Hilton   +4 more
wiley   +1 more source

POSIBILITĂŢI DE INTEGRARE A FORŢEI DE MUNCĂ ÎN CONTEXTUL DEZVOLTĂRII ECONOMICE EUROPENE

EIRP Proceedings, 2007
L’adhésion de la Roumanie à l’Union Européenne représente une opportunité d’appartenance à unbloc fort dynamique. La Roumanie ne peut s’avérer un membre viable, actif de l’UE sans obtenir des succèsdans ses efforts de dynamiser l’économie.Bien que la ...
Camelia Vechiu
doaj  

The different face of skin‐rash induced by brentuximab vedotin

JDDG: Journal der Deutschen Dermatologischen Gesellschaft, EarlyView.
Summary Background: Brentuximab vedotin (BV) is a targeted therapy for CD30‐expressing lymphomas, including Hodgkin lymphoma (HL) and cutaneous T‐cell lymphoma (CTCL). While peripheral neuropathy is the most common adverse event, BV‐induced skin rashes are less frequent and not well characterized.
Alessandro Pileri, Tullio Brunetti, Serena Rupoli, Gianluca Cafasso, Corrado Zengarini, Staphano Cedirian, Federico Bardazzi, Cosimo Misciali, Michela Starace, Claudio Agostinelli, Gaia Goteri, Erika Morsia   +11 more
wiley   +1 more source