Results 111 to 120 of about 9,104 (254)

Snapshots from a Fast‐Moving Train: Religious History 1960–2025

Journal of Religious History, EarlyView.
Alexandra Walsham
wiley   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

[Barriers to voluntary blood donation in the population of Kisangani in the Democratic Republic of Congo]. [PDF]

Pan Afr Med J, 2014
Agasa SB, Likwela JL.
europepmc   +1 more source

Does the All‐Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Field Le prix All‐Star influence‐t‐il le rendement des analystes chinois ? Données probantes issues d'une régression sur discontinuité et du terrain

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the effect of the All‐Star award on the performance of Chinese financial analysts. Leveraging unique voting data from 2007 to 2016 and a regression discontinuity design (RDD), we find that the All‐Star award significantly enhances recipients' fundamental analysis. Awarded analysts issue more accurate earnings forecasts, and
Congcong Li, Shaokun Li, Hai Lu
wiley   +1 more source

'I thought if I marry the prophet I would not die': The significance of religious affiliation on marriage, HIV testing, and reproductive health practices among young married women in Zimbabwe. [PDF]

SAHARA J, 2016
Hallfors DD, Iritani BJ, Zhang L, Hartman S, Luseno WK, Mpofu E, Rusakaniko S.   +6 more
europepmc   +1 more source

Defence Contracting and Accrual‐Based Earnings Management

Accounting &Finance, EarlyView.
ABSTRACT We examine accrual‐based earnings management in Spanish defence firms in 2011–2020, using a unique database from the Spanish Ministry of Defence. We find higher levels of accrual‐based earnings management and lower accrual quality in firms where defence contracts represent a high proportion of their total sales.
Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González, José Yagüe   +3 more
wiley   +1 more source

Eukaryotic protein kinases (ePKs) of the helminth parasite Schistosoma mansoni. [PDF]

BMC Genomics, 2011
Andrade LF, Nahum LA, Avelar LG, Silva LL, Zerlotini A, Ruiz JC, Oliveira G.   +6 more
europepmc   +1 more source

Henry George and Silvio Gesell: The Odd Couple

The American Journal of Economics and Sociology, EarlyView.
ABSTRACT Henry George (1839–1897) and Silvio Gesell (1862–1930) developed distinct yet overlapping economic reform agendas. Both advocated land reform, free markets, and rejection of protectionism, but differed sharply on money, interest, and taxation.
Dirk Loehr
wiley   +1 more source

[Bats and Viruses: complex relationships]. [PDF]

Bull Soc Pathol Exot, 2015
Rodhain F.
europepmc   +1 more source