Results 71 to 80 of about 10,339 (231)

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

Accounting Perspectives, EarlyView.
RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley   +1 more source

COMPARISONS BETWEEN AND COMBINATIONS OF DIFFERENT APPROACHES TO ACCELERATE ENGINEERING PROJECTS

South African Journal of Industrial Engineering, 2012
<p>ENGLISH ABSTRACT: In this article, traditional project management methods such as PERT and CPM, as well as fast-tracking and systems approaches, viz.
H. Steyn
doaj  

Integration of Java Programming-Based Pert and Earned Value Management Methods Based on Residential Precast Case Study to Improve Project Cost Efficiency

Rekayasa Sipil
The need for residential houses is still high for property and construction commodities. The availability of land and market prices for residential houses continue to increase yearly.
Zel Citra, Paksi Dwiyanto Wibowo, Yosie Malinda, Rodliyan Yusuf Pranoto, Fanny Pitaloka   +4 more
doaj   +1 more source

Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking Qui cherche ne trouve pas toujours : les effets liés à la formulation des contrats sur le partage et la recherche de renseignements

Contemporary Accounting Research, EarlyView.
ABSTRACT We conduct two experiments to examine whether and how the framing (bonus vs. penalty) of a target‐based incentive contract affects knowledge sharing and knowledge seeking. In the first experiment, we predict and find that penalty‐framed contracts increase employees' stress due to the fear of potential loss, which in turn reduces their ...
Ta‐Tung (Stephanie) Cheng, Xi (Jason) Kuang, Brian Vansant, Suyun (Sue) Wu   +3 more
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes

Contemporary Accounting Research, EarlyView.
ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards, Adrian Kubata, Terry Shevlin   +2 more
wiley   +1 more source

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

Accounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong, Haofan Qiang, Xiaojian Niu, Chante Jian Ding   +3 more
wiley   +1 more source

Exploring the associations of generalized trust, climate change conspiracy beliefs and freecycling: Empirical evidence from 34 cultures

British Journal of Psychology, EarlyView.
Abstract This study examined the relationships between generalized trust, climate change conspiracy beliefs and freecycling – a community‐based free‐item sharing pro‐environmental behaviour. It also explored the role of societal factors in relation to participation in freecycling, as well as how they are associated with these relationships.
Algae K. Y. Au, Jacky C. K. Ng, Sylvia Xiaohua Chen   +2 more
wiley   +1 more source

ReMoDe – Recursive modality detection in distributions of ordinal data

British Journal of Mathematical and Statistical Psychology, EarlyView.
Abstract The detection of the number of modes in distributions of ordinal data is relevant for applied researchers across disciplines, from uncovering polarization to detecting incidence groups in clinical symptom scales. Yet, established modality detection methods are either purely descriptive or not developed for ordinal data.
Madlen Hoffstadt, Lourens Waldorp, Javier Garcia‐Bernardo, Han van der Maas   +3 more
wiley   +1 more source

Adult Involvement in the Exercise of Agency in Child Protection: Children's Desires and Perceptions

Children &Society, EarlyView.
ABSTRACT The agency of children in child protection services (CPS) facing rules and restrictions due to their protection status is not well known. Agency is defined as conscious and purposeful thoughts and actions by an agent that have an effect in social relationships and institutions. To our knowledge, the literature on children's agency in CPS gives
Amaryllis Mirlycourtois, Sylvie Drapeau, Julie Marcotte   +2 more
wiley   +1 more source