Results 21 to 30 of about 26,413 (144)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie   +2 more
wiley   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

La Belgique et l’Europe dans la tourmente monétaire des années 1970 Entretiens avec Jacques van Ypersele = Belgium and Europe in the monetary turmoil of the 1970s. Conservations with Jacques van Yprsele. National Bank of Belgium Working Paper No. 314 [PDF]

open access: yes, 2016
Jacques van Ypersele de Strihou is a discrete person but well-known in Belgian and international political and economic circles. After an outstanding academic career at the Universities of Namur, Leuven and Louvain and then at Yale in the United States ...
Maes, Ivo, Peters, Sabine
core  

Sources de revenus et besoins d'accompagnement des exploitations agricoles familiales en zone cotonnière ouest du Burkina Faso [PDF]

open access: yes, 2016
Dans la zone cotonnière ouest du Burkina Faso, la variabilité et la diversité des revenus des exploitations agricoles familiales (EAF) demandent pour ces dernières des accompagnements appropriés. Objectifs.
Havard, Michel   +6 more
core   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

Traditional Indigenous foodways and retail subsidies: Evidence from the Northwest Territories Community Survey and Nutrition North Canada

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract Traditional foods (often referred to as “country foods”) play a critical role in Indigenous culture, nutrition, food sovereignty and food security. Policies that prioritize store‐bought food are often viewed as undermining these foods. We provide evidence that two recent policy reforms that subsidize store‐bought food in the Northwest ...
Bela Georgiev, Nicholas Li
wiley   +1 more source

Intégration du critère de dioxyde de carbone dans la localisation des industries : le cas du cluster industriel du Havre [PDF]

open access: yes, 2014
Environmental problems, especially those related to the global warming have attracted extensive attention from the decision makers of companies. Their concerns on the environmental problems lead them to a reform of the mode of management.
Musset, Yann
core   +2 more sources

Environmentally adjusted productivity growth and shadow prices for dairy farms

open access: yesCanadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract We estimate the environmentally adjusted productivity growth and shadow price for Ontario dairy farms. We use an input‐oriented directional distance function and farm‐level data from 2000 to 2020. First, we find that while GHG emissions per cow increase with higher milk yields, emission intensity decreases as milk yield per cow increases.
Bibek Dahal   +2 more
wiley   +1 more source

Trading des options binaires: risques et rendements [PDF]

open access: yes, 2016
Qui n’a jamais rêvé de gagner de l’argent facilement et rapidement? C’est ce genre de promesse que nous pouvons lire depuis quelques années sur certains sites de trading en ligne d’option binaire.
Genito, Sébastien   +1 more
core  

Item‐level accuracy and error patterns of the TIE‐93: Emotion recognition in individualistic and collectivistic cultural groups

open access: yesJournal of Neuropsychology, EarlyView.
Abstract There remains a lack of appropriately adapted neuropsychological tests for culturally, linguistically and educationally diverse populations, particularly for the evaluation of social cognition, as its assessment is essential for the early diagnosis of diseases such as frontotemporal dementia and Alzheimer's disease.
Renelle Bourdage   +5 more
wiley   +1 more source

Home - About - Disclaimer - Privacy