Results 71 to 80 of about 7,731,653 (176)

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Las cosas del quehacer

Desde el Jardín de Freud, 2010
El psicoanálisis es una praxis y no una práctica especulativa que solo busca afianzar un saber. Esta praxis encuentra su eje central en la noción de acto que es la invitación —y el sostén— a una experiencia y no a la acumulación de información.
Sergio C. Staude
doaj  

Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents Innovation collaborative et communication d'informations sur la R et D : données relatives à la copropriété de brevets

Contemporary Accounting Research, EarlyView.
ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley   +1 more source

Bulletin d'information

, 1975
Publ. comme no 4 (déc.
Conseil de l'Europe
core   +1 more source

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

Contemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

L’encadrement-programme aux études supérieures en formation à distance à la Télé-université

International Journal of E-learning and Distance Education, 2007
Le comité des programmes en formation à distance de la Télé-université a mis en place un système d’encadrement-programme visant à favoriser la persistance des étudiants aux études supérieures et à assurer à chacun un cheminement harmonieux dans le ...
André-Jacques Déschênes
doaj  

Choosing the Stage: The Strategic Role of Disclosure Venues in Guidance Revisions Choisir la scène : le rôle stratégique des plateformes de communication dans la révision des prévisions

Contemporary Accounting Research, EarlyView.
ABSTRACT When managers revise earnings guidance between earnings announcements, they choose not only what to disclose but also where to disclose—in a standalone release, a guidance call, an investor conference, or an analyst/investor (A/I) day. These venues differ in audience, format, and visibility, raising the question of whether venue choice is a ...
Akash Chattopadhyay, Nayana Reiter, Mani Sethuraman   +2 more
wiley   +1 more source

TIC y créditos ECTS: una combinación ineludible en la Enseñanza-Aprendizaje de Lenguas

Didáctica (Lengua y Literatura), 2007
European Higher Education Area (EHEA) and the implementation of the new systems of credits ECTS (European Credit Transfer and Accumulation System) adapted from the perspective of a formative paradigm socio-constructivism focused on the students, demand ...
Mª Elena Baynat Monreal, Mercedes Sanz Gil   +1 more
doaj  

Spectre des Malformations Oculaires Congénitales Majeures à Libreville : Prédominance de la Microphtalmie et Fréquence Élevée des Anomalies Associées

Health Research in Africa
RESUME Introduction. Les malformations oculaires congénitales majeures comme l'anophtalmie, la microphtalmie et le colobome sont des causes importantes de déficience visuelle infantile.
Matsanga Olive Rosine, Mouinga Abayi Alex Davy, Mba Aki Tatiana, Mve Mengome Emmanuel   +3 more
doaj   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source