Results 211 to 220 of about 20,918 (295)

Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini   +3 more
wiley   +1 more source

Adaptive yet suboptimal integration of advice in decision-making. [PDF]

open access: yesCommun Psychol
Zonca J   +3 more
europepmc   +1 more source

Empirical Evidence of Firm States of Corporate Social Responsibility and Irresponsibility: Transition Frequencies and State Drivers

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT A common assumption is that firms become more socially responsible over time. Indeed, numerous conceptual papers focus on the issue of describing the CSR states that firms advance through. Yet, related empirical research remains limited and the assumption of steady progression across CSR states remains untested.
Christopher Groening   +1 more
wiley   +1 more source

Educational Frameworks for Diagnostic Decision-Making in AI-Enhanced Head and Neck Pathology. [PDF]

open access: yesHead Neck Pathol
Tavares T   +4 more
europepmc   +1 more source

Management Cognitive Frames as Drivers of Transformation: The Case of Corporate Sustainability in Floriculture

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Corporate sustainability implementation exposes companies and their management to various tensions. Addressing social, environmental and economic issues simultaneously translates into different management approaches depending on management cognitive frames.
Dirtje Marie Derksen, Dagmar Mithöfer
wiley   +1 more source

Ambiguity and Overconfidence [PDF]

open access: yes
Yehuda Izhakian   +2 more
core  

Algorithm aversion revisited: The role of AI literacy and attitudes towards AI in shaping perceptions of AI‐generated texts

open access: yesBritish Journal of Educational Technology, EarlyView.
Abstract Scientific publications on AI education frequently express concerns that students at all educational levels, lacking sufficient AI literacy, may become passive learners due to the use of generative language models and blindly trust AI outputs.
Matthias Carl Laupichler   +3 more
wiley   +1 more source

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