Results 221 to 230 of about 251,447 (310)

Beyond Manoeuvre Theory for European Defence

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article contributes to the debate about European defence in the light of the Russo‐Ukraine war and growing doubts about US commitment to Europe. It argues that Europeans need to fundamentally relearn the ability to imagine military strategy from a European viewpoint.
Lukas Mengelkamp, Sam Vincent
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source

Energy Expenditure Exceeds Nutritional Intake of ROTC Members During a Field Training Exercise. [PDF]

open access: yesJ Funct Morphol Kinesiol
Frick KA   +7 more
europepmc   +1 more source

CEO's Early‐life Experience of Disasters and Corporate Environmental Performance

open access: yesAbacus, EarlyView.
We investigate the nexus between the early‐life disaster experiences of chief executive officers (CEOs) and their firms’ environmental performance metrics. We hypothesize that first‐hand experience of the adversities of natural disasters in the formative years of a CEO can catalyze a transformation in their environmental cognizance and perspective ...
Shushu Liao   +2 more
wiley   +1 more source

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