Results 21 to 30 of about 60,576,364 (139)
Accounting 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
Contemporary Accounting Research, EarlyView.ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce +3 more
wiley +1 more source
Fertility incentives in Canada: Period and cohort perspectives
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract We study the fertility effects of the 1997 Quebec Family Policy using two complementary approaches: (i) a period‐based repeated cross‐sectional analysis that examines the impact on period fertility (i.e., fertility rates in a given calendar year, such as births per 1,000 women age 15 to 49), and (ii) a cohort‐based panel analysis that examines
Siha Lee, Sitian Liu
wiley +1 more source
Prix Walter Benjamin 2023. Communiqué de presse
, 2023 PRIX WALTER BENJAMIN 2023 On ne présente plus Walter Benjamin (1892-1940), désormais reconnu comme une figure majeure de la pensée européenne et dont la vie et l’œuvre, irriguée par le marxisme et le judaïsme, dessinent aujourd’hui encore tant de “lignes
Prix WB
core
On the profitability of behaviour‐based price discrimination under purchase‐dependent preferences
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract We study optimal monopoly pricing of non‐durable goods over two periods when consumer preferences evolve endogenously. We introduce a propensity for a second purchase that defines the influence of the first‐period purchase on the second‐period willingness to pay for the product, reflecting either satiation or habit.
Stéphane Lemarié, Cecilia Vergari
wiley +1 more source
Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.Abstract This paper studies how litigation and settlement behaviour is affected by agents motivated by spiteful preferences under the American fee‐shifting rule compared to the English one. We conduct an experiment and find that litigation expenditures are overall higher under the English rule compared to the American rule—even for low‐merit cases ...
Wladislaw Mill, Jonathan Stäbler
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Journal 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
Orbis Litterarum, EarlyView.Résumé En s'appuyant sur la théorie bourdieusienne, le présent article se donne pour objectif d'analyser comment le « transfuge de classe » devient un élément incontournable et un moyen primordial d'ascension sociale dans La Place (1983) d'Annie Ernaux, Connemara (2022) de Nicolas Mathieu et Pour qui je me prends (2020) de Lori Saint‐Martin. L'étude de
Anna Ledwina +2 more
wiley +1 more source
Do Net‐Zero Targets Embedded in (EU) Legislation Increase Public Support for Climate Policies?
Swiss Political Science Review, EarlyView.Abstract Over 90 countries have committed to reaching net‐zero greenhouse gas emissions by a specific year, and many include this commitment in legislation. Often, public authorities make these commitments before implementing a set of climate change mitigation policies aimed at meeting these commitments.
Goran Dominioni +2 more
wiley +1 more source
People and Nature, Volume 8, Issue 9, Page 2925-2940, September 2026.Abstract Volunteers have been involved in nature observations for decades through citizen science initiatives, providing large data sets as well as problem identification that allow a more complete understanding of many natural phenomena. Although communication is a core component in citizen science, the key factors that determine its effectiveness in ...
Kristiina Gibson +18 more
wiley +1 more source