Results 251 to 260 of about 1,231,534 (331)

Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies Intermédiation réglementaire en temps de crise : incidence de la surveillance indépendante sur le fonctionnement des organismes comptables professionnels

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The rise of independent oversight of the accounting profession has attracted considerable research attention. Much of this research has studied how professional accounting bodies and the Big 4 firms have shaped the mandate and capabilities of independent oversight bodies.
Brendan O'Dwyer   +2 more
wiley   +1 more source

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

Why human societies adopt rigid moral rules: The efficiency-robustness trade-off. [PDF]

open access: yesProc Natl Acad Sci U S A
Lie-Panis J   +3 more
europepmc   +1 more source

Iron Ore Pricing in China: Financialization Through a Marxist Lens

open access: yesAbacus, EarlyView.
We offer a Marxist interpretation of financialization as we examine the Chinese market for iron ore and the shift in the pricing mechanism from an annual fixed price to an indexed price from 2010. Drawing upon Marx's theory of the circuit of capital, we illustrate an empirical case of financialization that results from the conflict between social ...
Xun Gong, Eagle Zhang, Corinne Cortese
wiley   +1 more source

Weekend Overload: Day‐to‐Day Fluctuations of Outdoor Recreation Affect Wild Mammals' Space‐Use in a Popular Forest Reserve Near Florence, Italy

open access: yesAnimal Conservation, EarlyView.
In an urban‐adjacent forested area, we investigated the spatial and temporal distribution of the wild mammal community in relation to day‐to‐day fluctuations of human presence occurring between working days and weekends. We deployed 52 camera‐traps systematically within an EU Natura 2000 area located within the metropolitan area of Florence, central ...
Ilaria Greco   +6 more
wiley   +1 more source

Why did Putin invade Ukraine? A theory of degenerate autocracy

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley   +1 more source

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