Results 241 to 250 of about 142,509 (300)

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

MoCaNLO: a Monte Carlo integrator for NLO calculations. [PDF]

Eur Phys J C Part Fields
Denner A, Lombardi D, Lopez Portillo Chavez S, Pellen M, Pelliccioli G.   +4 more
europepmc   +1 more source

Navigating the Early Years: A Guide for New Faculty Traverser les premières années : un guide à l'intention des jeunes chercheurs

Accounting Perspectives, EarlyView.
ABSTRACT The transition from doctoral student to tenure‐track assistant professor marks a critical juncture in an academic career. This conceptual commentary offers experience‐based insights for early‐career accounting faculty, addressing the distinct pressures of a discipline shaped by professional certification requirements, diverse institutional ...
Seda Oz, Steve Fortin, Christopher Wong
wiley   +1 more source

Inflorescence architecture and development in the megadiverse <i>Eugenia</i> (Myrteae, Myrtaceae): an evolutionary perspective. [PDF]

AoB Plants
Giaretta A, Vasconcelos TNC, Kubo MT, Prenner G, Mazine FF, Faria JEQ, Fregonezi JN, Sano PT, Lucas EJ.   +8 more
europepmc   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Erratum: Complete chloroplast genomes and phylogenetic analysis of 7 <i>Murraya</i> species in China: Erratum. [PDF]

Sci Tradit Chin Med
Chen Z, Jin Y, Zhao Y, Jiang C, Yuan Y.
europepmc   +1 more source

The Late Agricultural Development of Central Arabian Oases—Archaeobotanical and Archaeozoological Studies of the al‐Kharj Oasis

Arabian Archaeology and Epigraphy, EarlyView.
ABSTRACT While oasis settlements emerged during the Bronze Age in Eastern and Northern Arabia, the settlement process in Central Arabia was different. Excavations at al‐Yamāma—main ancient settlement of the al‐Kharj oasis (Riyadh Province, KSA)—suggest that the latter did not emerge before the second half of the first millennium BCE.
Elora Chambraud, Hervé Monchot, Vladimir Dabrowski, Charlène Bouchaud, Jérémie Schiettecatte   +4 more
wiley   +1 more source

Studies in <i>Lepiota</i> (<i>Agaricales</i>, <i>Verrucosporaceae</i>): supporting the merger of <i>Chamaemyces</i> into <i>Lepiota</i> and proposing two new species. [PDF]

MycoKeys
Li X, Chen B, Qu G, An M, Liang J.
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

Endogenous and Exogenous Drivers of Refugee Policy of the Transit State: The Case of Indonesia

Australian Journal of Politics &History, EarlyView.
ABSTRACT Most studies on transit states emphasise exogenous influences on domestic refugee policymaking, with little consideration of endogenous factors to the state itself. Exploring literature from migration studies, refugee studies and international law studies, we identify and classify nearly identical endogenous and exogenous drivers of refugee ...
Anita Herlina, Kynan Gentry, Kirsten Martinus   +2 more
wiley   +1 more source