Results 161 to 170 of about 393,958 (180)
Accounting Perspectives, Volume 25, Issue 3, Page 397-419, September 2026.ABSTRACT Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence‐informed, practical steps to support systemic change.
Jacqueline Gagnon +2 more
wiley +1 more source
Modélisation des performances hydrologiques de biorétention avec le modèle DRAINMOD, selon des scénarios climatiques actuels et futurs [PDF]
, 2016 Smolek, A. +3 more
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Contemporary Accounting Research, Volume 43, Issue 3, Page 1562-1593, Fall 2026.ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer +2 more
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1474-1503, Fall 2026.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
Contemporary Accounting Research, Volume 43, Issue 3, Page 1628-1650, Fall 2026.ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley +1 more source
Contemporary Accounting Research, Volume 43, Issue 3, Page 1283-1337, Fall 2026.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
Methods in Ecology and Evolution, Volume 17, Issue 9, Page 2663-2682, September 2026.Abstract Ecoacoustics mainly aims at monitoring soundscapes by means of non‐invasive protocols. Despite the widespread adoption of machine and deep learning techniques, existing ecoacoustic models predominantly rely on supervised learning and, consequently, face two primary limitations: (1) the necessity of annotated data; and (2) the restriction to ...
Yann Teytaut +7 more
wiley +1 more source
Cache‐Cache: Dans les souffles du Grand Fleuve…
Anthropology of Consciousness, Volume 37, Issue 2, Fall 2026.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
Antipode, Volume 58, Issue 5, September 2026.ABSTRACT This paper analyses the activities of PAI (Parti Africain de l'Indépendance) from 1957 to 1963 in Paris and more broadly in France, where PAI was one of the most radical groups fighting for decolonisation, initially taking the form of a transnational and diasporic federation.
Federico Ferretti
wiley +1 more source