Results 141 to 150 of about 6,659,629 (290)

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

Contemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran, Sudershan Kuntluru, Hariom Manchiraju, Sumeet Rajput   +3 more
wiley   +1 more source

Presente y futuro en la escatología cristiana

Estudios Eclesiásticos, 1985
La escatología trae consigo numerosos problemas a la hora de establecer relaciones entre lo presente y lo futuro, la continuidad y la ruptura, la salvación actual y la que está por llegar. En definitiva, no disponemos de categorías que puedan describir y
Luis F. Ladaria
doaj  

Public Tax Disclosures and Investor Perceptions Publications d'informations fiscales et perceptions des investisseurs

Contemporary Accounting Research, EarlyView.
ABSTRACT Regulators are increasingly considering and mandating additional public tax disclosures to enhance transparency and promote scrutiny of corporate tax avoidance. We conducted three experiments to examine how such disclosures influence retail investors' perceptions of firms with identical effective tax rates but different tax avoidance methods ...
Bart Dierynck, Martin Jacob, Maximilian A. Müller, Christian P. H. Peters, Victor van Pelt   +4 more
wiley   +1 more source

Cuestiones cruciales en el presente político [PDF]

, 2002
Flisfisch F., Angel
core   +2 more sources

Lost in Evaluation: The Intricacies of First‐ and Second‐Order Evaluations in Auditors' Promotion Committees in the Big 4 Audit Firms

Contemporary Accounting Research, EarlyView.
ABSTRACT The evaluation of auditors in the Big 4 audit firms has largely remained a “black box” in accounting and audit research. Little is known about how these processes operate within audit firms or how they relate to promotion decisions. This study addresses this gap by providing direct insight into promotion committee decision‐making.
Claire Garnier, Sébastien Stenger, Thomas Roulet   +2 more
wiley   +1 more source

[COMPETENCY MAP FOR COMMUNITY PHARMACISTS: a roadmap for the present and future of the profession]. [PDF]

Farm Comunitarios
Molinero A.
europepmc   +1 more source

Population Viability Analysis to Inform Reintroduction Decisions for a Group‐Living Primate, the Barbary Macaque

Animal Conservation, EarlyView.
We developed a population viability analysis to inform reintroduction strategies for the endangered Barbary macaque (Macaca sylvanus), incorporating age‐specific vital rates, release costs on survival and reproduction, environmental and demographic stochasticity, and catastrophic events.
Elisa Neves, Sarah Le Berre, Sidi Imad Cherkaoui, Jasper Iepema, Zouhair Amhaouch, Brahim Ismaili, Latifa Sikli, Nelly Ménard, Pascaline Le Gouar   +8 more
wiley   +1 more source

Ulcères du pénis chez un homme de 35 ans. [PDF]

CMAJ
Cheng JW, Li JH.
europepmc   +1 more source

Passato,presente e futuro della VIS [PDF]

--Alla fine del 2012 ? stato pubblicato il libro Health Impact Assessment Past Achievement, Current Understanding, and Future Progress. Curato da John Kemm, uno dei massimi esperti sul tema, il volume offre differenti approcci per svolgere una Health ...
Bianchi, Fabrizio
core  

«Différant des Autres», Espacements et Temporalités Spectrales

Anthropology of Consciousness, EarlyView.
ABSTRACT That night that he agreed to our suggestion that we accompany him outside, for the whole night or until the overflow has passed, M seemed to be in direct contact with all the layers of astronomy, inhabiting all temporalities simultaneously. Outside, lying/sitting on the picnic table, in the pitch‐black darkness of the night in the woods, under
Amélie‐Anne Mailhot
wiley   +1 more source