Results 51 to 60 of about 1,406 (127)

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
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

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

Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings À huis clos : rituels d'interaction et construction de liens sociaux lors des réunions privées entre sociétés et investisseurs

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, Carl Henning Christner, Andrea Mennicken   +2 more
wiley   +1 more source

From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement Des paroles aux actes : incidence de la spécificité et de la causalité dans la rétroaction narrative sur l'amélioration du rendement des employés

Contemporary Accounting Research, EarlyView.
ABSTRACT With the widespread use of narrative feedback in companies, understanding how such feedback can be valuable for employee performance improvement is important. Drawing on proprietary data from an e‐commerce company, we investigate the role of specificity and causality—two key language characteristics for self‐regulation and learning.
Jan Lampe, Utz Schäffer, Daniel Schaupp
wiley   +1 more source

Exploring Learner Perceptions of Undergraduate Medical Leadership Training at the University of Ottawa

University of Ottawa Journal of Medicine
Objectives: “Leader” is one of the intrinsic CanMed roles. Currently, the University of Ottawa the leadership curriculum is being revised for improvement.
Ahmed Shoeib, Michael Aw, Craig Campbell, Charles Su   +3 more
doaj   +1 more source

Do Key Audit Matters in Hong Kong and Mainland China Provide Incremental Information and Improve Audit Quality? Les questions clés de l'audit à Hong Kong et en Chine continentale fournissent‐elles des renseignements supplémentaires et améliorent‐elles la qualité de l'audit?

Contemporary Accounting Research, EarlyView.
ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, Yun Zhang, Youli Zou   +4 more
wiley   +1 more source

Rural Homelessness in Canada: Directions for Planning and Research

Journal of Rural and Community Development, 2016
Until recently, there was little acknowledgement that homelessness existed in rural areas in Canada. With a few exceptions, most research and intervention has concentrated on individuals and families living in urban areas; consequently homelessness has ...
Jeannette Waegemakers Schiff, Rebecca Schiff, Alina Turner, Karine Bernard   +3 more
doaj  

Cache‐Cache: Dans les souffles du Grand Fleuve…

Anthropology of Consciousness, EarlyView.
ABSTRACT Between ventriloquism and divination, devotion and consecration, an old and sublime marine game unfolds each day, with living breaths shared in the waters of the great river. In Tadoussac, on the north shore of the St. Lawrence Estuary, at the mouth of the Saguenay, the rumor of whales has long resonated.
David Jaclin, Alexis Aubin‐Laperrière, Nicolas Cadieux, Patrick Weldon   +3 more
wiley   +1 more source

A series of (un)fortunate events: Commercial bank interest rates and deposit reallocation during the Great Depression in the Netherlands

The Economic History Review, EarlyView.
Abstract During the global economic crisis of 1929–33, deposits in the Dutch commercial banking sector sharply declined as funds shifted to the government‐guaranteed Post Office Savings Bank and other savings institutions. Unlike earlier studies for neighbouring countries, we demonstrate that this shift was driven less by a flight to safety and more by
Ruben Peeters, Amaury de Vicq de Cumptich   +1 more
wiley   +1 more source

L'Assurance autonomie au Québec : une réforme inachevée

Health Reform Observer - Observatoire des Réformes de Santé, 2016
Le projet d'Assurance autonomie (AA) visait à introduire une assurance publique des soins de longue durée dans le système de santé et de services sociaux du Québec.
Réjean Hébert, Pauline Gervais, Samuel Labrecque, Robert Bellefleur   +3 more
doaj