Results 221 to 230 of about 490,972 (290)

Accounting Rules and the Labor Market for Accountants

open access: yesJournal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

The false promise of deep-sea mining. [PDF]

open access: yesNPJ Ocean Sustain
Alger J   +5 more
europepmc   +1 more source

Environmental Impacts of Natural Resource and FinTech in Oil‐Rich Economies: The Role of FinTech in Mitigating the Carbon Curse

open access: yesNatural Resources Forum, EarlyView.
ABSTRACT This research investigates the joint environmental impacts of natural resource rents and FinTech in oil‐rich economies. It addresses the carbon curse hypothesis and argues that the integration of FinTech can be a transformative force, improving energy and carbon intensities in these countries.
Kingsley I. Okere   +2 more
wiley   +1 more source

Pass‐Through of Cocoa Prices Along the Supply Chain: What's Left for Farmers in Côte d'Ivoire?

open access: yesJournal of Agricultural Economics, EarlyView.
ABSTRACT Most cocoa farmers in Côte d'Ivoire are trapped in a cycle of poverty and farming practices that degrade the environment. This paper aims to provide an in‐depth understanding of the price formation process for cocoa at each stage of the supply chain in the world's largest cocoa‐producing country.
Kathrin Kaestner   +2 more
wiley   +1 more source

Explainable spatial machine learning for hedonic real estate modeling

open access: yesReal Estate Economics, EarlyView.
Abstract Accurately modeling rents and prices is a key challenge in real estate analysis. Traditional linear models may fail to capture complex non‐linear relationships, and spatial dependencies are often ignored in existing machine‐learning approaches.
Tim Gyger   +5 more
wiley   +1 more source

Pseudonyms, Propaganda, and Prints: The Life and Political Caricatures of William Dent, 1782–931

open access: yesJournal for Eighteenth-Century Studies, EarlyView.
Abstract ‘Dent was probably an amateur and nothing is known of his life’, state Bryant and Heneage. Despite contributing to caricature's ‘golden age’, William Dent remains overlooked compared to contemporaries like James Gillray. Dent's extensive portfolio (1782–93) and rumoured role as a Pittite propagandist have not secured his place in the canon of ...
Callum D. Smith
wiley   +1 more source

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