IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms
Accounting &Finance, EarlyView.ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie +2 more
wiley +1 more source
Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840
Asia‐Pacific Economic History Review, EarlyView.Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio +2 more
wiley +1 more source
A multi-dimensional analysis of native and non-native academic research articles in twelve disciplines. [PDF]
PLoS OneDeng J, Al-Shaibani GKS.
europepmc +1 more source
The American Journal on Addictions, EarlyView.Abstract Background and Objectives Alcohol exclusion provisions (AEPs) in the Uniform Accident and Sickness Policy Provision Law (UPPL) allow insurers to deny claims for alcohol‐related injuries. Although many states have repealed AEPs, some enacted explicit prohibitions on intoxication‐based claim denials while others did not.
Barış K. Yörük
wiley +1 more source
Evaluating economic and health-system associations of a national public health legal framework: evidence from China's basic medical and health care and health promotion law. [PDF]
Front Public HealthLu P.
europepmc +1 more source
Australian Journal of Politics &History, EarlyView.ABSTRACT This study traces how gambling in Australia changed from a simple form of leisure, enjoyed by all social classes in colonial times, to a billion‐dollar industry driven by political and economic imperatives. Using a case study, it links vertical fiscal imbalance (VFI), caused by changes to the state‐federal taxation structure, to the ...
Barbara Kinder, Michael B. Charles
wiley +1 more source
Policy options for controlling rising hospital prices and their outcomes: a framework-based analysis. [PDF]
Health Econ RevRezaei MA +3 more
europepmc +1 more source
Endogenous and Exogenous Drivers of Refugee Policy of the Transit State: The Case of Indonesia
Australian Journal of Politics &History, EarlyView.ABSTRACT Most studies on transit states emphasise exogenous influences on domestic refugee policymaking, with little consideration of endogenous factors to the state itself. Exploring literature from migration studies, refugee studies and international law studies, we identify and classify nearly identical endogenous and exogenous drivers of refugee ...
Anita Herlina +2 more
wiley +1 more source
An Information-Theoretic Model of Abduction for Detecting Hallucinations in Explanations. [PDF]
Entropy (Basel)Galitsky B.
europepmc +1 more source
From Rating System to Thought Leadership: The Evolution of the Canada Green Building Council
Business Ethics, the Environment &Responsibility, EarlyView.ABSTRACT Green Building Social Movement Organizations encourage the adoption of green buildings, primarily by promoting sustainability rating tools. While numerous papers have explored the market impact of these sustainability rating tools, very few have examined either the lengthy and protracted process of their selection and enrollment by ...
J. J. McArthur +2 more
wiley +1 more source