Results 101 to 110 of about 43,731 (215)
Introduction du dossier : Musiques et sociétés
L’Année du Maghreb, 2016 Yvan Gastaut
doaj +1 more source
Accounting Perspectives, EarlyView.RÉSUMÉ Tant au Canada qu'à l'international, les cabinets comptables éprouvent des difficultés à recruter et à retenir leur personnel. Un facteur moins souvent mis de l'avant, mais susceptible d'expliquer ces enjeux et de contribuer à leur résolution, concerne l'intégration des considérations liées à l'équité, à la diversité et à l'inclusion (EDI) dans ...
Oriane Couchoux, Laurence Daoust
wiley +1 more source
Tax Payments in Loss Firms Paiements de l'impôt sur les sociétés affichant des pertes
Contemporary Accounting Research, EarlyView.ABSTRACT In a broad sample of publicly traded firms, we observe that the share of firms annually reporting pre‐tax book losses increased from about 20% to 40% during 1988–2023. We also observe that 68% of those loss firms have positive cash tax payments (taxpaying loss firms).
Alexander Edwards +2 more
wiley +1 more source
Contemporary 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
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines private meetings between company managers and institutional investors as part of the broader financial reporting environment. Using direct observations of 39 such meetings across four large, listed companies—complemented with the study of preparatory work and internal documents—the paper investigates how these meetings help
Per Ahblom +2 more
wiley +1 more source
The three‐step test in international copyright—a global framework for generative AI training
American Business Law Journal, EarlyView.Abstract The training of generative artificial intelligence (genAI) models involves the processing of large datasets, which often include copyrighted materials, thereby raising questions of copyright infringement. These questions tend to center on whether such use constitutes fair use or falls under text and data mining (TDM) exceptions.
Nicola Lucchi +2 more
wiley +1 more source
Bollettino di storia delle scienze matematiche, 2003 Valérian, Dominique, Aissani, Djamil
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The American Journal of Economics and Sociology, EarlyView.ABSTRACT This study investigates consumer preferences for renewable fuels in Quebec, with a particular focus on a solar fuel produced through artificial photosynthesis. Using a discrete choice experiment (DCE) and both conditional logit (CL) and random parameters logit (RPL) models, we estimate marginal willingness to pay (MWTP) for key fuel attributes,
Kpanoga Kolombia
wiley +1 more source
Allergy, EarlyView.This study aimed to compare both the gut and salivary microbiota over time between allergic and tolerant patients and matched controls. Allergic patients with food protein‐induced enterocolitis syndrome exhibited lower gut and salivary alpha‐diversities, several genus‐level differences, and higher acetate levels than controls.
Anais Lemoine +8 more
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Geophysical Monograph Series, Page 263-304., 2021 Exploring the links between Large Igneous Provinces and dramatic environmental impact
An emerging consensus suggests that Large Igneous Provinces (LIPs) and Silicic LIPs (SLIPs) are a significant driver of dramatic global environmental and biological changes, including mass extinctions.
Jessica H. Whiteside +3 more
wiley +1 more source