Results 101 to 110 of about 6,195 (211)
Technik, Strategie, Prozedur, Methode. Terminologisch
Polilog: Studia Neofilologiczne, 2011 Technique, strategy, procedure, method. On some terminological-conceptual problems of teaching and researching translation The article discusses issues concerning terminological adequacy of the concepts technique, strategy, procedure and method in the ...
Roman Lewicki
doaj
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
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
Passive Austreibung von Rapserdflohlarven (Psylliodes chrysocephala L.)
Journal für Kulturpflanzen, 2016 Die Studie stellt eine einfache, aber nicht sehr weit verbreitete Methode vor, um quantitativ den Befall von Winterrapspflanzen mit Larven von Psylliodes chrysocephala zu bestimmen.
Nils Conrad, Meike Brandes, Udo Heimbach
doaj
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 +4 more
wiley +1 more source
Forecasting ecological trajectories from ecological dynamic regimes to improve resilience analysis
Methods in Ecology and Evolution, EarlyView.Abstract The ecological dynamic regime (EDR) framework was recently proposed as an alternative to equilibrium‐based approaches for assessing ecological resilience in empirical systems, explicitly incorporating dynamic regimes as a reference for assessing the system's deviation during disturbances.
Martina Sánchez‐Pinillos +3 more
wiley +1 more source
Do Sustainability Restatements Impair Financial Analysts’ Earnings Forecast Accuracy?
Abacus, EarlyView.This paper examines empirically the association between sustainability restatements (SRS), that is, restatements in sustainability reports, and analyst forecast accuracy, measured by analysts’ forecast errors for current‐year earnings. We find that SRS are related to greater earnings forecast errors, especially when they are related to environmental or
Isabel Cristin Hertl, Janine Maniora
wiley +1 more source
Cache‐Cache: Dans les souffles du Grand Fleuve…
Anthropology 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