Results 181 to 190 of about 4,762,560 (279)

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Modern Slavery in Supply Chains: Accounting Perspectives, Evidence and Future Research

open access: yesAccounting &Finance, EarlyView.
ABSTRACT There is an urgent need to examine how accounting can contribute to addressing modern slavery in supply chains. To achieve this, a review of the existing literature at the intersection of accounting and modern slavery is essential. This article presents a review of accounting research on modern slavery in supply chains.
Suraiyah Akbar   +3 more
wiley   +1 more source

‘I'd rather have worse gums than worse lungs’: Young people's views of nicotine pouches in the UK

open access: yesAddiction, EarlyView.
Abstract Background and aims Nicotine pouches entered the UK market in 2019. Although research has shown that young people's prevalence of use has been low, it has been reported to be increasing and a cause for concern. This paper reports the findings of the first qualitative study in the UK to explore the views of 14–16 year olds' knowledge, awareness
Andy MacGregor   +7 more
wiley   +1 more source

Prognostic significance of prior alcohol use disorder in patients with presumed metabolic dysfunction‐associated steatotic liver disease: A large multi‐center cohort study

open access: yesAddiction, EarlyView.
Abstract Background and aims Alcohol use disorder (AUD) follows a chronic, relapsing course but is often overlooked when alcohol consumption is minimal at the time of evaluation. We aimed to assess the prognostic impact of a prior AUD diagnosis on liver‐related outcomes in patients with presumed metabolic dysfunction‐associated steatotic liver disease (
Butros Fakhoury   +6 more
wiley   +1 more source

Art and Agency in the Era of De-Structuration: Exploring a New Field. [PDF]

open access: yesIntegr Psychol Behav Sci
Sorokin PS   +2 more
europepmc   +1 more source

Coerced labour patterns in the Cape Colony, c. 1806–1826

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Multiple forms of coerced labour co‐existed in the early 19th‐century Cape Colony. This study examines changes in coerced labour force composition. Using annual taxation and census records, we examine district‐ and household‐level changes in reported enslaved, Recaptured African and indigenous Khoesan labour.
Kate Ekama, Benjamin Crous
wiley   +1 more source

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