Results 61 to 70 of about 42,696 (219)

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, Allen H. Huang, Xinlu Wang, Liang Xu   +3 more
wiley   +1 more source

Projections comparées de la répartition et de la croissance du chêne pubescent face au changement climatique : apports et limites de la modélisation

Revue Forestière Française
Le potentiel de production du Chêne pubescent en France à l’horizon 2100 est évalué à travers deux modèles mécanistes (CASTANEA et ForCEEPS). Les projections s’accordent sur sa régression dans la marge chaude de son aire de répartition ainsi que sur un ...
Marion Carme, Nicolas Delpierre, Christophe François, Xavier Morin, Marion Jourdan   +4 more
doaj   +1 more source

On the valuation implications of unbundled disclosure

Contemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

Turnover experiences in public accounting and alumni's decisions to “give back”

Contemporary Accounting Research, EarlyView.
Abstract This study examines turnover experiences in public accounting, including the exit phase (from public accountants' initial thoughts of leaving to their exit) and the post‐exit phase (from their exit to the present moment) of the turnover process.
Lindsay M. Andiola, Derek W. Dalton, Nancy L. Harp   +2 more
wiley   +1 more source

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

Contemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier, Sébastien Stenger, Thomas Roulet   +2 more
wiley   +1 more source

Losing Control: The Erosion of Disciplinary and Pastoral Power in Accounting Firms

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting firms have traditionally operated as both elite and reinventive institutions that offer a structured and prestigious career path and enforce a deeply transformative socialization process for auditors. However, recent labor market shifts and evolving work preferences are challenging this regime of power, with significant implications
Oriane Couchoux, Laurence Daoust, Bertrand Malsch   +2 more
wiley   +1 more source

Simulation en régime dynamique d’un système de réfrigération solaire à adsorption

Revue des Énergies Renouvelables, 2014
Dans ce travail proposé, on s’intéresse à la conception, la modélisation dynamique et la simulation numérique du fonctionnement d’un système de réfrigération à adsorption par l’énergie solaire utilisant un couple le gel de silice et l’eau.
K. Rabhi, A. Chaouki, H. Ben Bacha
doaj  

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

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

Etude numérique de l’écoulement compressible turbulent dans une tuyère supersonique

Revue des Énergies Renouvelables, 2013
Durant le régime de détente dans les tuyères propulsives, plusieurs phénomènes physiques sont rencontrés: jet supersonique, décollement de jet, gradient de pression adverse, onde de choc, couche limite turbulente, couche de mélange fortement compressible,
E. Mahfoudi, A. Gahmousse, K. Talbi
doaj  

Population Viability Analysis to Inform Reintroduction Decisions for a Group‐Living Primate, the Barbary Macaque

Animal Conservation, EarlyView.
We developed a population viability analysis to inform reintroduction strategies for the endangered Barbary macaque (Macaca sylvanus), incorporating age‐specific vital rates, release costs on survival and reproduction, environmental and demographic stochasticity, and catastrophic events.
Elisa Neves, Sarah Le Berre, Sidi Imad Cherkaoui, Jasper Iepema, Zouhair Amhaouch, Brahim Ismaili, Latifa Sikli, Nelly Ménard, Pascaline Le Gouar   +8 more
wiley   +1 more source