Results 71 to 80 of about 24,506 (225)
Does analyst participation in earnings conference calls curb real activities earnings management?
Contemporary Accounting Research, EarlyView.Abstract Sell‐side equity analysts serve as external monitors, yet evidence on how they fulfill this monitoring role remains limited. We examine whether analysts utilize earnings conference calls to monitor firms suspected of real earnings management and assess the implications of such monitoring.
Yuan Ji, Oded Rozenbaum
wiley +1 more source
The Goodman-Nguyen Relation within Imprecise Probability Theory
, 2014 The Goodman-Nguyen relation is a partial order generalising the implication (inclusion) relation to conditional events. As such, with precise probabilities it both induces an agreeing probability ordering and is a key tool in a certain common extension ...
Pelessoni, Renato, Vicig, Paolo
core +1 more source
Mapping Indigeneity in the RGS‐IBG map collections
Area, EarlyView.Short Abstract This article summarises and reflects on the ‘Mapping Indigeneity’ Map Room Conversation that formed part of the RGS‐IBG Annual International Conference 2024. Firstly, the maps from the RGS‐IBG collections displayed during the Conversation are presented and their relevance explained. Secondly, the authors offer a summary of the key points/
Peter R. Martin, Katherine Parker
wiley +1 more source
Mise au point d'un modèle de prévision des crues sur le bassin versant de l'Orgeval [PDF]
Sciences, Eaux & Territoires, 2012 Les crues entraînent des dommages humains et des dégâts matériels importants. Pouvoir prédire avec précision les crues est donc précieux afin d’intervenir en temps utile pour protéger les biens et les personnes.
LILAS, Damien +8 more
doaj
Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT This research investigates the disclosure of banking institutions by analyzing their annual reports to identify the determinants capable of signaling possible corruption scandals. A textual analysis was conducted on the financial reports of 42 Eurozone banks from the period 2013 to 2022.
Rodolfo Damiano +3 more
wiley +1 more source
Convex Imprecise Previsions for Risk Measurement [PDF]
In this paper we introduce convex imprecise previsions as a special class of imprecise previsions, showing that they retain or generalise most of the relevant properties of coherent imprecise previsions but are not necessarily positively homogeneous. The
Paolo Vicig, Renato Pelessoni
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The Economic History Review, EarlyView.Abstract After the Second World War, family allowances became a cornerstone of social spending in western Europe. Whilst religion is often highlighted as a driver of this policy, the role of political Catholicism remains contested, particularly in southern Europe.
Guillem Verd‐Llabrés
wiley +1 more source
Utilisation des ingrédients de prospective comme leviers de stratégie
Innovar: Revista de Ciencias Administrativas y Sociales, 2004 El artículo hace referencia en primer lugar, a la problemática de controlar y manejar los acontecimientos futuros y en segundo lugar, a la importancia de conocer la evolución de un fenómeno, de una organización o de un sistema. El autor, A.
Ali Smida
doaj
Vigicrues : 20 ans de progrès pour la prévision des crues en France
LHB Hydroscience JournalL’organisation de la prévision des crues en France est réformée en 2003 avec la création d’un service central, le Schapi (Service central d’Hydrométéorologie et d’Appui à la Prévision des Inondations), et de services de prévisions des crues. Le Schapi et
Bruno Janet +2 more
doaj +1 more source
The specificity of functions and principles of fiscal management [PDF]
, 2007 The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy.
Comaniciu, Carmen
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