Results 71 to 80 of about 301,927 (196)
Accounting Perspectives, EarlyView.ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley +1 more source
Pourquoi avons-nous besoin de connaître l’expérience de visite des visiteurs des parcs nationaux ?
Téoros, 2006 Depuis quelques années, le mot « expérience » a été utilisé à toutes les sauces, créant une certaine confusion quant à sa signification réelle et à son importance pour les besoins de la gestion des aires protégées.
Julianna Priskin, Daniel Gosselin
doaj
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
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 +3 more
wiley +1 more source
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
Revue Francophone de Recherche en Ergothérapie, 2015 L’intérêt des instruments de mesure standardisés est reconnu en ergothérapie et plusieurs organisations professionnelles promeuvent leur utilisation.
Anne Martine Bertrand +3 more
doaj +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The capacity of firms to communicate effectively with investors during periods of disruption is a critical but understudied dimension of corporate adaptability. The COVID‐19 pandemic offers a rare empirical setting to observe such adaptability: It eliminated in‐person investor events almost overnight, forcing firms to either withdraw from ...
Andrea K. Down +2 more
wiley +1 more source
La Technique Delphi : une technique utile /
, 1982 Bibliogr.: p.
Université Laval. Département de mesure et évaluation +1 more
core +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley +1 more source