Results 41 to 50 of about 145 (121)

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

open access: yesContemporary 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   +3 more
wiley   +1 more source

Les bulles de travail : Comment les entreprises peuvent-elles rouvrir en réduisant le risque d’éclosions de la COVID-19? [PDF]

open access: yesCMAJ, 2021
Shaw J   +8 more
europepmc   +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

open access: yesContemporary 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

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?

open access: yesContemporary 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   +4 more
wiley   +1 more source

Trop tôt ou trop tard? Choisir le bon intervalle pour les tests de dépistage. [PDF]

open access: yesCan Fam Physician, 2021
Dickinson JA   +5 more
europepmc   +1 more source

Cache‐Cache: Dans les souffles du Grand Fleuve…

open access: yesAnthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin   +3 more
wiley   +1 more source

Identification of Activity, Insulin, and Dietary Thresholds Associated With Exercise‐Related Hypoglycaemia and Hyperglycaemia in Children With Type 1 Diabetes: A Free‐Living Study Using Explainable Machine Learning

open access: yesDiabetes, Obesity and Metabolism, EarlyView.
ABSTRACT Aims Some studies have explored associations between physical activity (PA) and hypoglycaemia in real‐life in type 1 diabetes (T1D) but without fully accounting for two major confounders, diet and insulin. We aimed to identify thresholds of PA characteristics, insulin, and carbohydrates associated with dysglycaemia across the exercise‐recovery
Asif Iqbal   +8 more
wiley   +1 more source

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