Results 191 to 200 of about 1,560,621 (288)

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting 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

Black Accountants' Pursuit of Partnership La quête de l'accession au statut d'associé des comptables de race noire

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe   +2 more
wiley   +1 more source

Beyond abstinence: Redefining success in cannabis use disorder treatment

open access: yesAddiction, EarlyView.
Abstract Background Over two decades of pharmacotherapy research has yet to yield a consistently effective medication for cannabis use disorder (CUD), in part because clinical trials have frequently prioritized abstinence as a primary or key endpoint.
Tobias B. Atkin   +3 more
wiley   +1 more source

Responding Ethically to Violence From Patients and Families in the Hospital Emergency Department: A Symbiotic Empirical Ethics Study

open access: yesBioethics, EarlyView.
ABSTRACT Violent behaviour by patients and families is a significant issue facing healthcare providers, with a particularly high prevalence in hospital emergency departments. Occupational violence and aggression (OVA) puts both staff and patients at risk of physical and psychological harm and can affect the delivery of timely patient care.
Rosalind McDougall   +8 more
wiley   +1 more source

Sleep hygiene and sleep control mediate the relationship between cognitive fusion and insomnia severity

open access: yesBritish Journal of Clinical Psychology, EarlyView.
Abstract Objectives Insomnia is associated with mental ill health, worry and rumination—the two latter contribute to pre‐sleep cognitive arousal. These variables also associate with psychological inflexibility, including cognitive fusion (CF), a literal attachment to unhelpful thoughts, patterns and rules.
Amanda L. Richdale   +2 more
wiley   +1 more source

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