Results 211 to 220 of about 234,122 (303)

Emergence of the Food Balance Sheet: A History of A Traveling Idea L'émergence du bilan alimentaire : histoire d’une idée voyageuse

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This article explores how accounting ideas travel to unfamiliar environments and instigate new modes of calculation therein. The empirical focus is on the food balance sheet, a key calculative technology in the realm of food security. Drawing on Said's four‐stage schema for analyzing the movement of theories and ideas, this investigation ...
Stephen P. Walker, Massimo Sargiacomo
wiley   +1 more source

Bridging the Late Antique Gap in Northwest Arabia: New Archaeological Evidence on the Occupation of Wādī al‐Qurā (al‐ʿUlā [AlUla], Saudi Arabia) Between the Third and Seventh Centuries CE

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT In 2019, the Dadan Archaeological Project (CNRS/RCU/AFALULA) identified a Late Antique village 1 km south of ancient Dadan in the al‐ʿUlā valley (northwest Saudi Arabia). Three excavation seasons at this site (2021–2023) have uncovered a massive building constructed in the late third or early fourth cent.
Jérôme Rohmer   +11 more
wiley   +1 more source

ASME-Based Structural Assessment of Head-Shell Junctions in Pressurized Railway Tank Wagons. [PDF]

open access: yesMaterials (Basel)
Ilincă CN   +8 more
europepmc   +1 more source

Does Investors’ Information‐acquisition Ability Affect IPO Underpricing? Evidence from a Quasi‐natural Experiment

open access: yesAbacus, EarlyView.
Initial public offering (IPO) underpricing, driven by information asymmetry, is a prevalent and serious global phenomenon. In addition to the influence of information providers such as IPO firms, investors’ ability to acquire information may also significantly affect IPO underpricing.
Haipeng Yu   +3 more
wiley   +1 more source

Correction: Behavior of turnout sleepers in a large-scale ballast box test. [PDF]

open access: yesSci Rep
Grohs G   +5 more
europepmc   +1 more source

Economic Freedom and Audit Fees: Evidence From the USA

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the association between US state‐level economic freedom and audit fees. We argue that economic freedom lowers clients' perceived business risk, thereby requiring reduced audit effort and exposing auditors to a lower probability of litigation risk, which enables auditors to charge lower audit fees to clients headquartered in states ...
Mahmud Hossain   +3 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

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