Results 61 to 70 of about 16,448 (219)

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

Contemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source

Mesurer la criminalité

, 2022
Petite contribution faite en tant que discussant sur le sujet de la criminalité
openaire   +2 more sources

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

Contemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 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

À la recherche de l’« unité de mesure » en psychométrie : réflexions sur la mesure en sciences humaines

Mesure et Évaluation en Éducation, 2001
La mesure en sciences humaines, bien que largement répandue et pratiquée, a mauvaise presse chez les théoriciens et fait souvent figure d’enfant pauvre à côté de la mesure instrumentale qu’on retrouve dans les sciences physiques et biologiques.
Louis Laurencelle, Jim O. Ramsay
doaj   +1 more source

Mesures d'étoiles multiples. [PDF]

Astronomische Nachrichten, 1899
n ...
openaire   +2 more sources

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source

« Un néant follement attifé » : macabre et grotesque dans Mesure pour Mesure

Sillages Critiques, 2013
In an anamorphic play such as Measure for Measure, the grotesque is endowed with a strong satirical power, and its close relation to the macabre makes it even stronger. Shakespeare actually depicts a dramatic vanitas and places the morbid at the heart of
Sophie Chiari
doaj   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source