Results 51 to 60 of about 576,531 (262)
Quelle relation entre l’écrit académique et l’écrit professionnel? Une étude de cas dans le domaine du travail social [What is the relationship between academic writing and professional writing? A case study in the field of social work] [PDF]
, 2012 Beaucoup d'étudiants, dans l'enseignement supérieur, suivent des cours à orientation professionnelle. Cet article se focalise sur un projet d’« ethnographie de texte », concernant l’écriture des assistants sociaux pendant leur formation et sur leur ...
Lillis, Theresa, Rai, Lucy
core
Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina +2 more
wiley +1 more source
Accounting Perspectives, EarlyView.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
Pre‐IPO Tokens: Trading in the Dark
Accounting Perspectives, EarlyView.ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley +1 more source
Revue Francophone de Recherche en Ergothérapie, 2019 Sans résumé.
Anne Deblock-Bellamy +1 more
doaj +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, EarlyView.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Le public et le privé dans Mesure pour Mesure
Sillages Critiques, 2013 Through such questions as the topos of seeming vs. being, the conflicts between secret spousals and marriage, the importance of reputation as a condition of the reliability of witnesses and its vulnerability to rumour and slander, or even through the ...
Michèle Vignaux
doaj +1 more source
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, EarlyView.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
POS-820 Mindfulness and compassion training for clinicians: a qualitative study
Kidney International Reports, 2021 B. Clemence +5 more
doaj +1 more source