Results 301 to 310 of about 724,598 (336)

A Structured Review of Research‐Informed Instructional Strategies to Support CPA Enabling Competencies in Future Accountants*

open access: yesAccounting Perspectives, Volume 24, Issue 1, Page 189-249, March 2025.
ABSTRACT CPA enabling competencies underpin the human skills and professional values that all future accountants should possess. Nevertheless, to date, the discourse is limited within the scholarship of teaching and learning on how to best inculcate these competencies in future accountants.
Sanobar Siddiqui
wiley   +1 more source

A large annotated dataset of vocalizations by common marmosets. [PDF]

open access: yesSci Data
Lamothe C   +7 more
europepmc   +1 more source

Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect and Emotion‐Understanding Ability*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This study uses an experiment to investigate the influence of investors' irrelevant feelings (e.g., positive vs. negative) on their financial judgments, with a specific focus on the role that emotion‐understanding ability plays in mitigating their biases. The participants in the experiment were exposed to emotionally charged social media posts
Michael J. Wynes
wiley   +1 more source

Local newspaper closures and bank loan contracts

open access: yesContemporary Accounting Research, EarlyView.
Abstract We examine changes in bank loan contracts after borrowers experience a nearby local newspaper closure. Compared to a sample of control firms, we find that the closure of a local newspaper leads to higher interest spreads for borrowers. This effect is more pronounced when there are fewer related lenders in the syndicate, when lenders have less ...
Zhiming Ma   +3 more
wiley   +1 more source

Exploring public perceptions of dementia on Twitter (X): a cross-cultural analysis. [PDF]

open access: yesAlzheimers Dement
Srikajornlarp S   +4 more
europepmc   +1 more source

Assessment of contextualized reinforcement pathology in a community sample of young adult substance users

open access: yesAlcohol, Clinical and Experimental Research, EarlyView.
Our study examines polysubstance use among young adults through the contextualized reinforcer pathology model. Findings reveal that higher alcohol demand intensity and reinforcement from substance‐related activities predict alcohol, tobacco, and cannabis couse.
Ángel García‐Pérez   +5 more
wiley   +1 more source

Investigating proxies for retail investor attention in financial markets

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.
Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill   +2 more
wiley   +1 more source

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