Results 141 to 150 of about 324 (166)

Demand Estimation with Text and Image Data

The RAND Journal of Economics, EarlyView.
ABSTRACT We propose a demand estimation approach that leverages unstructured data to infer substitution patterns. Using pre‐trained deep learning models, we extract embeddings from product images and textual descriptions and incorporate them into a mixed logit demand model.
Giovanni Compiani, Ilya Morozov, Stephan Seiler   +2 more
wiley   +1 more source

Rebuilding the Ladder? Contemporary Contests Over Industrial Policy

Global Policy, EarlyView.
ABSTRACT Does the greater embrace of industrial policy globally signal the emergence of a New Washington Consensus? We show that the multiplication of industrial policies, while consequential, signals neither normalisation nor consensus. Rather, industrial policy is increasingly the object of contestation over norms and practices of state ...
Ilias Alami, Jack Taggart, Tom Chodor
wiley   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Reporting Control Deficiencies in Repeat Internal Audit Engagements*

Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley   +1 more source

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

Accounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

Engagement Quality Reviews: An Evolving and Interactive Process Revues de la qualité des missions : un processus en évolution et interactif

Accounting Perspectives, EarlyView.
ABSTRACT This study investigates how evolving regulatory and professional standards have shaped engagement quality review (EQR) partners' assessments of the review process, compared with an earlier study of review partners' assessments of the EQR process, and how these views differ from those of engagement partners.
Michael Favere‐Marchesi
wiley   +1 more source

Some of the next articles are maybe not open access.

Related searches:

The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions

Accounting, Economics and Law: A Convivium, 2023
Daniel Taborda
exaly  

A Knight without a Sword? The Effects of Audit Courts on Tax Morale

Journal of Institutional and Theoretical Economics, 2018
Benno Torgler
exaly  

Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts as a “Subsequent Practice” under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)

2021
G Maisto
exaly  

International Association of Tax Judges Webinar: Tax Courts and the Interpretation of Plurilingual Tax Treaties

2021
exaly