Results 41 to 50 of about 1,481 (111)
Accounting &Finance, Volume 65, Issue 4, Page 3574-3604, December 2025.ABSTRACT We investigate how the regulation of environmental disclosures affects the corporate environmental disclosure tone (EDT) and analyst forecast behaviour (AFB) following the implementation of the European Union Nonfinancial Reporting Directive. Based on hand‐collected data from environmentally sensitive European firms, we find that the Directive
Mumtaheena Anwar +2 more
wiley +1 more source
The Textiles traded by the Assyrians in Anatolia (19th-18th Centuries BC)
, 2010 International audienceThe cuneiform private archives from Kaniš, dated to the beginning of the 2nd millennium B.C., belonged to Assyrian merchants who traded many textiles between their home city Aššur and central Anatolia.
Klaas, Veenhof, Michel, Cécile
core +2 more sources
Accounting &Finance, Volume 65, Issue 4, Page 3664-3687, December 2025.ABSTRACT Sustainability assurance practice remains highly fragmented, resulting in considerable variation in assurance outcomes. Using a dataset of 1465 assurance reports (2018–2022), this study investigates the relationship between the level of assurance professionalism reflected in assurance reports and idiosyncratic risk in carbon‐intensive firms ...
Marta Sánchez‐Sancho +2 more
wiley +1 more source
Yeni Assur Ordusunda Savaş Arabaları
Yüzüncü Yıl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2020 İnsanoğlunun taşıt kullanımına dair ilk veriler Güney Mezopotamya’da MÖ 4. bin yılın sonlarında (MÖ 3200-3100) Uruk yerleşiminin IVa evresinde ele geçen kil tablet üzerinde karşımıza çıkmaktadır. MÖ 3.
Esra Kaçmaz Levent, Hanifi Biber
doaj
Irrigation and Drainage, Volume 74, Issue 4, Page 1423-1435, October 2025.ABSTRACT Irrigation scheduling is crucial for ensuring precise water delivery to crops. However, in many sub‐Saharan African irrigation schemes, water is applied without considering crop water needs, resulting in low crop water productivity and low yields. Solar‐powered irrigation systems can automatically meet these needs by utilizing solar radiation,
Eric Oppong Danso +15 more
wiley +1 more source
QUALITY ASSURANCE SYSTEMS IN POLISH AND UKRAINIAN HIGHER EDUCATION. A COMPARATIVE ANALYSIS
Studia Humanistyczne AGH, 2015 The article deals with the progress made to develop external and internal quality assurance systems in Polish and Ukrainian higher education in the European Higher Education Area background.
Marta Tutko, Vitalii Naumov
doaj +1 more source
The Peace Treaty between Elam and Assur: a Prelude to its Formation and End [PDF]
پژوهش های تاریخی, 2019 The peace treaty of 674 BC between Elam and Assyria is a unique treaty in the history of relations between these two states since this treaty is the only friendly treaty that one can speak of it with certainty. The context of this treaty has not left but
Hossein Badamchi, Saeideh Sharifi
doaj +1 more source
Gran rey, rey del mundo, rey de Asiria ... ¿Rey de reyes de las tierras de Dilmun, Magan y Meluhha? [PDF]
, 2013 Assyrian royal titles in first Millennium shows us a strong kingship that has a power over the whole known world, even Lower Sea, i.e. the regions of Dilmun and Magan.
Cerro, Carmen del
core +1 more source
Business Ethics, the Environment &Responsibility, Volume 34, Issue 4, Page 1713-1729, October 2025.Abstract This paper investigates the correlation between excessive ESG disclosure and economic risk, measured through the cost of capital. We analyze a sample comprising 430 S&P 500 US firms over 12 years, from 2011 to 2022. Our findings show that excessive ESG disclosure is associated with a reduction in the cost of capital.
Imen Khanchel, Naima Lassoued
wiley +1 more source
Does National Culture Drive the Value Relevance of Nonfinancial Disclosure?
Business Strategy and the Environment, Volume 34, Issue 6, Page 6488-6512, September 2025.ABSTRACT The aim of this paper is to investigate the association between national culture and the value relevance of nonfinancial disclosure provided by listed firms in Germany, Spain, France, and Italy from 2018 to 2023. The results of Hierarchical Linear Model regressions show that, in countries where the national culture is characterized by greater ...
Raffaela Casciello +2 more
wiley +1 more source