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Curbing Creative Accounting: Do Religious Environment and Individual Attribute Matter?
The flexibility of accounting standards is one of the drivers of creative accounting. Creative accounting is an ethical dilemma. It seems that creative accounting does not explicitly violate the rules, but led misinterpretation and misdirection in user’s
Ratna Candra Sari+2 more
doaj +1 more source
Mounting evidence indicates that the inclusion of intraspecific trait variability (ITV) can strengthen the signal of trait-environment relationships, as well as provide insights into the eco-evolutionary strategies that allow species to establish and ...
Dorothy Borowy, Christopher M. Swan
doaj +1 more source
Psychotherapy across languages: beliefs, attitudes and practices of monolingual and multilingual therapists with their multilingual patients [PDF]
The present study investigates beliefs, attitudes and practices of 101 monolingual and multilingual therapists in their interactions with multilingual patients.
Costa, B., Dewaele, Jean-Marc
core +2 more sources
Internet of Things in the Accounting Field : Benefits and Challenges [PDF]
The main objective of this paper is to identify the benefits and challenges of the Internet of Things (IoT) application in the accounting field of organisations.
Anna Karmańska
doaj
Multi-trait and multi-environment analyses can improve genomic prediction by exploiting between-trait correlations and genotype-by-environment interactions.
Miguel Angel Raffo+7 more
doaj +1 more source
Autism Spectrum Disorder: Parenting Stress, Family Functioning and Health-Related Quality of Life [PDF]
The prevalence of Autism Spectrum Disorder (ASD) is 1 in 110 persons in the U.S. Both parents of children with ASD are under stress that may impact their health-related quality of life (HRQL) (physical and mental health). The purpose of the current study
Feetham, Suzanne+3 more
core +2 more sources
This study examines the demographic dynamics of two seabird populations on Tromelin Island, 15 years after the eradication of brown rats. The results indicate that these populations are in good health and are expected to continue growing until breeding sites are saturated in about a century.
Merlène Saunier+6 more
wiley +1 more source
This paper studies variance risk premiums in the Treasury market. We first develop a theory to price variance swaps and show that the realized variance can be perfectly replicated by a static position in Treasury futures options and a dynamic position in
Hoyong Choi+2 more
semanticscholar +1 more source
The unpredictably eruptive dynamics of spruce budworm populations in eastern Canada
We examine historical population data for spruce budworm from several locations through the period 1930–1997, and use density‐dependent recruitment curves to test whether the pattern of population growth over time is more consistent with Royama's (1984; Ecological Monographs 54:429–462) linear R(t) model of harmonic oscillation at Green River New ...
Barry J. Cooke, Jacques Régnière
wiley +1 more source
Exploring the relationship between adolescent's reading skills, reading motivation and reading habits. [PDF]
The present study examines the extent to which adolescents’ reading affect (reading motivation) and behaviour (reading habits) predict different components of reading (word reading, comprehension, summarisation and text reading speed) and also adds to ...
Duncan, Lynne G.+3 more
core +1 more source