Results 41 to 50 of about 7,731,653 (176)
Wedminere Noëlie Zoungrana-Yameogo,1 Lucresse Corine Fassinou,2 Calypse Ngwasiri,3 Sekou Samadoulougou,4,5 Isidore Tiandiogo Traoré,1,6 Hervé Hien,1,6 Fidèle Bakiono,7 Maxime Drabo,8,9 Fati Kirakoya-Samadoulougou3 1Service d’information et d ...
Zoungrana-Yameogo WN +8 more
doaj
ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
wiley +1 more source
BackgroundWhile numerous antimicrobial stewardship programs aim to decrease inappropriate antibiotic prescriptions, evidence of their positive impact is needed to optimize future interventions.
Pauline Jeanmougin +4 more
doaj +1 more source
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
25 ans de Recherche en Systèmes d'Information
International audienceLa recherche en Systèmes d'Information est une discipline encore jeune. On peut dater sa naissance à la parution du premier numéro de la revue la plus réputée du domaine, Management Information Systems Quaterly (MISQ) soit 1977.
Florence Rodhain +7 more
core +1 more source
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Asymétries d'information et richesse immatérielle de l'entreprise : Mesure microéconométrique [PDF]
Les économètres ont estimé des frontières de coût et de production afin d'évaluer l'inefficacité des entreprises. En parallèle, les économistes ont considéré des problèmes d'information asymétrique dans les relations contractuelles entre des principaux ...
Philippe Gagnepain, Marc Ivaldi
core
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley +1 more source

