Results 241 to 250 of about 146,355 (300)

Executive Personal Jet Use and Agency Costs: The Practice of Time‐Share Reimbursement Utilisation personnelle des avions d'affaires par les dirigeants et coûts d'agence : la pratique du remboursement dans le cadre d'ententes de partage de temps de vol

Accounting Perspectives, EarlyView.
ABSTRACT Time‐share agreements (time‐shares) are an unexplored form of executives' personal use of corporate aircraft. Relative to jet perquisites (jet perks), time‐shares require reimbursement yet have limited disclosure, which practitioners promote to reduce scrutiny.
Andrew M. Bauer, James A. Chyz
wiley   +1 more source

Surface Observables, 2-Knot Invariants, and Nonabelian Electric Fluxes. [PDF]

Commun Math Phys
Cattaneo AS.
europepmc   +1 more source

Auditors' Response to Clients' Cyber Breaches: A Human‐Capital Perspective Réponse des auditeurs aux cyberatteintes touchant leurs clients : perspective axée sur le capital humain

Contemporary Accounting Research, EarlyView.
ABSTRACT Using online job postings data, we explore whether auditors adjust their human capital in response to clients' cyber breach incidents. We find that audit offices increase their demand for cybersecurity specialists after their clients' cyber breaches, implying that cyber breaches change not only client risk but also their auditor's production ...
Bing Li, Yifu Li, Jeffrey Pittman, Wenfeng Wang   +3 more
wiley   +1 more source

Three new species of <i>Pholiotina</i> (<i>Bolbitiaceae</i>, <i>Agaricales</i>) from China. [PDF]

MycoKeys
Deng JL, Song HB.
europepmc   +1 more source

Measurement Error, Manipulation, and the Value of Short‐Term Performance in Job Retention Erreur de mesure, manipulation et valeur de la performance à court terme en matière de maintien de l'emploi

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper studies how the accuracy of a short‐term performance measure affects its value when a principal decides whether to retain or fire an agent, who can manipulate that measure. Compared with ignoring performance and never firing the agent, the performance measure is valuable when the savings in the expected cost of the retention error ...
Naomi Rothenberg
wiley   +1 more source

Distinguishing artificial intelligence from robotic execution in total knee arthroplasty: a narrative review and evidence map. [PDF]

Arthroplasty
Malik MA, Wu S, Zhang W, Huang J, Cao X.
europepmc   +1 more source

Using Financial Accounting Information to Estimate the Income Shifting of US Multinationals Utilisation des renseignements comptables pour estimer le transfert de revenus des multinationales américaines

Contemporary Accounting Research, EarlyView.
ABSTRACT Existing estimates of how much income US multinational corporations (MNCs) shift out of the United States differ dramatically, and most cannot identify which specific firms do the shifting. We use data from firms' public financial reports to derive firm‐year estimates of US MNCs' outbound income shifting.
Scott D. Dyreng, Robert Hills, Kevin S. Markle   +2 more
wiley   +1 more source

Resonant Interactions in the α -FPUT Lattice with Site-Dependent Coefficients. [PDF]

J Stat Phys
Migliorelli L, Dematteis G, Chibbaro S, Onorato M.   +3 more
europepmc   +1 more source

Australian Royal Commissions Into Child Welfare, Abuse and Protection

Australian Journal of Politics &History, EarlyView.
ABSTRACT Both nationally and internationally, the Australian Royal Commission into Institutional Responses to Child Sexual Abuse (RCIRCSA) is widely viewed as a remarkably successful public inquiry. Unlike many other commissions, it was stable, attracted little controversy, was highly regarded, and led to extensive legal, regulatory and policy reform ...
Shurlee Swain, Katie Wright
wiley   +1 more source

Droplets sitting on thin elastic sheets: a study with the boundary element method. [PDF]

Eur Phys J E Soft Matter
Sultan S, Grawitter J, Antunes GC, Stark H.   +3 more
europepmc   +1 more source