Results 231 to 240 of about 598,611 (284)

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

Healthcare Facilities Established by the Eastern Orthodox Church in Sub-Saharan Africa: A Questionnaire Survey. [PDF]

Cureus
Alexakis LC, Sande GB, Konstantinou A, Filaditaki D, Sangwa Ngoie D, Apostolakis I, Syngelakis AI.   +6 more
europepmc   +1 more source

EEOC v. American Airlines, Inc. and Envoy Air In., [PDF]

, 2017
Logan, Judge Steven P.
core   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

Abacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer, Brigitte Eierle, Stephan Küster   +2 more
wiley   +1 more source

Economic evaluation of evidence-based strategies to reduce unhealthy alcohol use: a resource allocation guide. [PDF]

Front Public Health
Hendrie D, Miller TR.
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

A comparative study on the governance approaches for biotechnological risks. [PDF]

Front Bioeng Biotechnol
Wang Y.
europepmc   +1 more source

Equal Employment Opportunity Commission v. First Watch Restaurants, Inc. [PDF]

, 2006
Chen, Judge Edward M.
core   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Global patterns in access and benefit-sharing: a comprehensive review of national policies. [PDF]

BMJ Public Health
Ljungqvist GV, Weets CM, Stevens T, Robertson H, Zimmerman R, Graeden E, Katz R.   +6 more
europepmc   +1 more source