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Institut du management de l'information
Organisation mère
Site web
Courriel
Téléphone
0327181370
Rue
A.L. Breguet 2
Code postal
2000
Ville
Neuchâtel
Pays
CH
Type d'institution
Academic Institute
Identifiants
250 Résultats
Voici les éléments 1 - 10 sur 250
- PublicationMétadonnées seulementHigh performance support for very large knowledge bases(1995)
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- PublicationMétadonnées seulementWeb-Based Tools for Codification with Medical Ontologies in Switzerland(2006)
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- PublicationAccès libreThe ebbing of accrual accounting(2019)
; This paper investigates the evolution of accruals ability to improve the information content of earnings over cash flows, as reflected in market prices. We documented a pronounced decline in the price association of earnings relative to cash flows. We find that, after year 2000, cash flows have informed prices at least as much as earnings. We explain the decline in earnings price association through the decrease of the timing role of accruals related to the growth in the frequency and the magnitude of non-timing accruals (Bushman et al. 2016). Our results imply that this evolution of accruals has severely limited the information content of earnings and, consequently, significantly weakened the pertinence of accrual accounting to prices. - PublicationMétadonnées seulementIntégration scolaire : perceptions des formateurs et des enseignants par rapport aux réformes actuelles(2011-4-18)
; - PublicationMétadonnées seulementThe Power of Digital Nudge: Moving Towards Public Transportation and Debunking False Beliefs. A Conceptual Framework: Structured Abstract(2019-7-7)
; Helme-Guizon, AgnesDespite its importance, the mechanism behind a digital nudge is understudied (Weinmann, Schneider and vom Brocke, 2015). Specifically, this study explores the working mechanism of a digital nudge and to what extent can the feedback nudge be used to reduce carbon footprint by influencing the transit behavior and debunk misinformation on climate change. To influence an individual’s behavior to traverse by public transportation as a daily medium of the commute this study investigates the use of social proof and social norm in digital nudges. This study explores the effectiveness of planning prompt nudge to close the intention and behavior gap. Also, the mediating role of processing fluency is studied as well as the moderating role of online social support and credibility of the source - PublicationMétadonnées seulement