Results 271 to 280 of about 109,087 (320)

The Sociology of Exclusion: A Knowledge Synthesis of Imperialism, Colonialism, and Postcolonialism in Accounting Research*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT The ways in which accountancy (accounting, accountability, and accountants) has been a device of imperialism, colonialism, and postcolonialism, and therefore has had deleterious effects on Indigenous peoples in former colonies and continues to negatively impact immigrants in postcolonial OECD countries, is under‐researched.
Akolisa Ufodike
wiley   +1 more source

Situational analysis of pesticide poisoning and perceptions of autoinjector devices in rural communities in Sri Lanka - a study protocol. [PDF]

open access: yesGlob Health Action
Perkins J   +5 more
europepmc   +1 more source

Credit information sharing and firm innovation: Evidence from the establishment of public credit registries

open access: yesContemporary Accounting Research, EarlyView.
Abstract Lenders are reluctant to finance firms' innovation activities because such activities tend to be opaque, with a high likelihood of negative outcomes that could hamper loan repayment. We posit that public credit registries (PCRs), which play an important role in credit information sharing in many countries, can facilitate financing by reducing ...
Fangfang Hou   +3 more
wiley   +1 more source

Research themes and key data points for child and adolescent emergency department mental health presentations: A national Delphi study

open access: yesAcademic Emergency Medicine, EarlyView.
Abstract Objective The objective was to identify a prioritized list of research themes and key data points (baseline data and research outcomes) for future studies regarding child and adolescent emergency department (ED) mental health presentations.
Marietta R. John‐White   +18 more
wiley   +1 more source

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley   +1 more source

Business Group Affiliation and Investment Efficiency: International Evidence

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine the effect of business group affiliation on firm‐level investment efficiency using an international sample. Prior research has investigated both the benefits and drawbacks of this form of ownership structure. We first document that group affiliates are more efficient in their investment decisions than standalones by constraining ...
Siwen Fu, Jeong‐Bon Kim
wiley   +1 more source

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