Results 191 to 200 of about 1,710,829 (347)

Diversity on the bench: An analysis of gendered biases in the language of Australian Family Law Court judgments. [PDF]

PLoS One
Akand E, Fan Y, Wobcke W, Sisson SA, Roque MS.   +4 more
europepmc   +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

The long-term impact of debt relief for indigent defendants in a misdemeanor court. [PDF]

Proc Natl Acad Sci U S A
Bing L, Goldstein R, Ho H, Pager D, Western B.   +4 more
europepmc   +1 more source

Tax Shelters or Efficient Tax Planning? A Theory of the Firm Perspective on the Economic Substance Doctrine

Journal law and economy, 2014
T. C. Borek, Angelo Frattarelli, Oliver Hart, Oliver Hart   +3 more
semanticscholar   +1 more source

Tax Avoidance and the Federal Estate Tax [PDF]

, 1940
Lowndes, Charles L. B.
core   +2 more sources

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

Introduction to the Special Issue: Social Control, Housing and the Law. [PDF]

Soc Leg Stud
Slingenberg L, Vols M.
europepmc   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

Contemporary Accounting Research, EarlyView.
ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley   +1 more source

'Playing to extinction': the commercial determinants of gambling-related harm, suicidality and suicide. [PDF]

Lancet Reg Health West Pac
Rintoul A, McLaren S, Shandley K, Klein B.   +3 more
europepmc   +1 more source