Results 191 to 200 of about 1,019,702 (312)

Bulletin de l'Académie du Var

open access: yes, 1889
18901890 (T15,FASC2).Appartient à l’ensemble documentaire : Pam1Appartient à l’ensemble documentaire ...
Académie du Var. Auteur du texte
core  

A Commentary on Accounting Education in Transition: Reflections on What 800+ Students Taught Us About ChatGPT Commentaire sur l'enseignement de la comptabilité en pleine mutation : réflexions sur ce que plus de 800 étudiants nous ont appris au sujet de ChatGPT

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT This commentary contributes to ongoing discussions in accounting education by examining how undergraduate students perceive and engage with ChatGPT as generative artificial intelligence (AI) becomes more prevalent in learning contexts. Based on survey data and open‐ended reflections from 846 accounting students at a Canadian university, the ...
Sonia Dhaliwal, Anna Czegledi, Ken Dafoe
wiley   +1 more source

Bulletin de l'Académie du Var

open access: yes, 2001
20012001 (T2).Appartient à l’ensemble documentaire : Pam1Appartient à l’ensemble documentaire ...
Académie du Var. Auteur du texte
core  

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?

open access: yesContemporary 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   +3 more
wiley   +1 more source

Bulletin de l'Académie du Var

open access: yes, 1936
19361936 (A104).Appartient à l’ensemble documentaire : Pam1Appartient à l’ensemble documentaire ...
Académie du Var. Auteur du texte
core  

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

Bulletin de l'Académie du Var

open access: yes, 1997
19971997.Appartient à l’ensemble documentaire : Pam1Appartient à l’ensemble documentaire ...
Académie du Var. Auteur du texte
core  

Toward a Politics of (In)Fertility: Reproductive Debility in Africa

open access: yesAmerican Anthropologist, EarlyView.
ABSTRACT Sub‐Saharan Africa has some of the highest estimated rates of infertility or involuntary childlessness in the world, leading epidemiologists to refer to parts of the region as the “infertility belt.” The medicalization of infertility and the situating of assisted reproductive technologies (ARTs) as the treatment for infertility have siphoned ...
Tessa Moll
wiley   +1 more source

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