Results 221 to 230 of about 25,242 (284)
Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
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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
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Australian Royal Commissions Into Child Welfare, Abuse and Protection
Australian Journal of Politics &History, EarlyView.ABSTRACT Both nationally and internationally, the Australian Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA) is widely viewed as a remarkably successful public inquiry. Unlike many other commissions, it was stable, attracted little controversy, was highly regarded, and led to extensive legal, regulatory and policy reform ...
Shurlee Swain, Katie Wright
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Alloparenting the investment child: A reply to responses
The British Journal of Sociology, EarlyView.
Nina Bandelj
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Australian Journal of Politics &History, EarlyView.ABSTRACT ‘Middle Australia’ became a ubiquitous term of social categorisation and political positioning during the latter decades of the 20th century. This article examines how this concept was variously used in the metropolitan print media in the guises of the Sydney Morning Herald and The Age of Melbourne, including in their reporting of federal and ...
Chris Beer
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The ethics of responding to democratic backsliding abroad
American Journal of Political Science, EarlyView.Abstract The past decade has seen a marked shift as many previously liberal democratic states have backslidden, taking authoritarian turns. How should liberal actors respond to democratic backsliding by others? Although it might seem that it is vital for liberal actors to react robustly to avoid complicity or to maintain their liberal integrity, this ...
James Pattison
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Balancing bossism: State expansion in the face of elite capture
American Journal of Political Science, EarlyView.Abstract Central states have often relied on local elites to implement policies in peripheral areas. These strategies may allow otherwise weak states to impose their directives, but they can also be inefficient, particularly when a single elite commands total control over local politics (monopolist capture).
Anna F. Callis, Christopher L. Carter
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The influence of self-relevance under time pressure on moral decision-making. [PDF]
Front PsycholZhang Y, Huang Z.
europepmc +1 more source
Perversity, futility, complicity: Should democrats participate in autocratic elections?
American Journal of Political Science, EarlyView.Abstract Electoral authoritarianism is receiving increasing attention from political scientists, yet it has been mostly ignored by political philosophers. This paper aims to fill some of this gap by considering whether it is morally permissibly for democrats to participate in autocratic elections as candidates or voters.
Zoltan Miklosi
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