Results 271 to 280 of about 285,010 (413)

Knowing or Not Knowing the Rules of the Game: Exploring the Role of Institutional Habitus in Shaping Individual Expectations and Experience on Talent Management Programmes

open access: yesHuman Resource Management Journal, EarlyView.
ABSTRACT This paper applies the concept of institutional habitus to analyse the accounts of participants on a talent management (TM) programme that is underpinned by an Exclusive/Developed talent philosophy. In doing so we reveal the structural presence of the organisation in shaping individual expectations and experience on TM programmes, adding to a ...
Tracy Scurry   +2 more
wiley   +1 more source

Boreal First Nation: An Assurance and Financial Reporting Case on a Remote Indigenous Community*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Financial accounting and accountability requirements for many Indigenous communities in Canada can be complex, yet very few accounting programs and students cover these issues. This case introduces financial reporting and assurance issues pertaining to a remote First Nations community in a realistic, yet fictional, setting. Students assume the
Merridee Bujaki, Camillo Lento
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Editorial: Experimental approaches to the acquisition of information structure. [PDF]

open access: yesFront Psychol
Leal TL   +4 more
europepmc   +1 more source

CEO Narcissism and Linguistic Complexity in Earnings Conference Calls

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Existing research shows that firms leverage linguistic complexity in corporate communication to obscure negative information and shape audience perception. In this study, we examine the impact of CEO narcissism on the strategic use of linguistic complexity during earnings conference calls.
Frederic Lammers, Ulrich Pape
wiley   +1 more source

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