Results 191 to 200 of about 824,030 (287)

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

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

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

Empathy as ontological orientation: Embodiment, therapeutic presence and mirror‐touch synaesthesia

open access: yesBritish Journal of Psychotherapy, EarlyView.
Abstract Empathy is widely regarded as a foundational element of effective psychotherapy and is routinely framed as a core clinical skill within training and accreditation frameworks. Despite this consensus, persistent conceptual and experiential tensions remain regarding whether empathy can genuinely be taught or whether it reflects a deeper ...
Nikolaos Souvlakis
wiley   +1 more source

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