Results 91 to 100 of about 12,067 (185)

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

open access: yesAccounting 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

Repenser l'auditeur « idéal » : le rôle sous‐estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms

open access: yesAccounting 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

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

open access: yesContemporary 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

LE MARKETING DES RESSOURCES HUMAINES, UN OUTIL INNOVATION MANAGERIALE POUR LES ENTREPRISES MAROCAINES : CAS DES PME ARTISANALES DE LA RÉGION FES BOULEMANE

open access: yesRevue Marocaine de Recherche en Management et Marketing, 2017
Les entreprises marocaines démontrent depuis quelques temps un enthousiasme particulier pour le marketing des RH, une nouvelle façon de concevoir la gestion quotidienne des Hommes au sein de l’organisation. Le service ressources humaines est au cœur de l’
HANAE BOURAKKADI
doaj  

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

open access: yesAbacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

Neural Networks and Multivariate Analysis Based on Geochemical Data to Determine Stone Provenance From Ancient Calabrian Quarries (Southern Italy)

open access: yesArchaeometry, EarlyView.
ABSTRACT This study shows an innovative approach to determine the origin of some Calabrian rocks quarried used in ancient times. Twenty‐five quarries, distributed in all the Calabrian provinces (Southern Italy), were studied and sampled. Ten samples were taken from each quarry, for a total of 250 samples.
Domenico Miriello   +5 more
wiley   +1 more source

Impact of after‐school care on maternal income: Evidence from Canadian administrative data

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract This paper estimates the average causal effect of access to subsidized before‐ and after‐school care on the labour market outcomes of mothers. Specifically, we analyze a major policy reform implemented in Quebec (Canada) in 1998, which required all public primary schools to provide before‐ and after‐school care at a low fixed fee, thereby ...
Ailin He, Laetitia Renée, Nagham Sayour
wiley   +1 more source

How did the Canada Child Benefit affect household bargaining?

open access: yesCanadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract Child benefits in Canada are sizable, targeted to children and paid to custodial mothers, and so might be expected to affect household resource allocations and spousal bargaining. The introduction of the Canada Child Benefit in July 2016 more than doubled the amount of child benefits received by households with children. We estimate the effect
Shirleen Manzur, Krishna Pendakur
wiley   +1 more source

Comment on “On the pass‐through rate of the Nutrition North Canada subsidy”

open access: yesCanadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract Naylor, Deaton and Ker provide estimates of Nutrition North Canada subsidy pass‐through using data we collected and an identification strategy we devised. They propose an alternative econometric specification based on estimating passthrough for separate monopoly and non‐monopoly sub‐samples and aggregating the coefficients using subsidy share ...
Tracey Galloway, Nicholas Li
wiley   +1 more source

The demography of an Osprey population under natural recolonisation and translocation processes

open access: yesIbis, EarlyView.
In a context of global biodiversity loss, studying the processes underlying the recolonisation—whether natural or assisted—of expanding species provides essential insights for the development of effective conservation strategies. Since the 1980s, the Osprey Pandion haliaetus has naturally recolonized mainland central and eastern France, increasing from
Marie Thalhammer   +6 more
wiley   +1 more source

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