Results 91 to 100 of about 471,312 (300)

One way forward: non-traditional accounting disclosures in the 21st century [PDF]

, 2000
Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational ...
Mathews, M. R., Reynolds, M. A.
core  

An Experimental High‐Throughput Approach for the Screening of Hard Magnet Materials

Advanced Engineering Materials, EarlyView.
An entire workflow for the high‐throughput characterization and analysis of compositionally graded magnetic films is presented. Characterization protocols, data management tools and data analysis approaches are illustrated with test case Sm(Fe, V)12 based films.
William Rigaut, Pierre Le Berre, Hamdi Jaballah, Lukas Fink, Victor Poline, Richard Haettel, Stéphane Grenier, Gilbert Chahine, Ewen Bellec, Guillaume Buatier, Wilfried Hortschitz, Santa Pile, Thomas Schrefl, Nils Blanc, Yuan Hong, Thibaut Devillers, Nora M. Dempsey   +16 more
wiley   +1 more source

Nature on the balance sheet: Accountability for Nature Positive

Methods in Ecology and Evolution
Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other ...
Greg Smith, Claire Horner, Francisco Ascui, Sue Ogilvy, Swaroop Tulsidas, Rayne van denBerg, Anthony O'Grady   +6 more
doaj   +1 more source

A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee

Journal of Accounting and Finance in Emerging Economies
Purpose of the Research: This study aims to systematically review and organize recent literature on CEO power, audit committee and financial reporting quality (FRQ) in non-financial firms, with particular focus on the role of CEO power in family-owned ...
Muhammad Azhar Sheikh, Ayesha Shoukat
doaj   +1 more source

THE QUALITY INCREASING OF INFORMATION IN THE FINANCIAL STATEMENTS. A REARRANGEMENT OF THE QUALITATIVE CHARACTERISTICS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
The generalized practice of using some conceptual frameworks offers a higher quality of information, byestablishing specific criteria of reference.The qualitative characteristics are those features that give utility and value to the information presented
GĂDĂU LIANA
doaj  

Accounting for the recognition of information as an asset [PDF]

, 2011
Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
core  

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

, 2012
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core   +1 more source

Analyzing Electronic Excitations and Exciton Binding Energies in Y6 Films

Advanced Functional Materials, EarlyView.
The Y6 molecule is used for increasing the efficiency of organic solar cells. The exciton binding energy is calculated for ensembles of Y6 molecules that are representative of the typically used films. The calculations show that the excitons typically spread out over many molecules.
Sahar Javaid Akram, Sophie Meißner, Stephan Kümmel   +2 more
wiley   +1 more source

Photoswitchable Conductive Metal–Organic Frameworks

Advanced Functional Materials, EarlyView.
A conductive material where the conductivity can be modulated remotely by irradiation with light is presented. It is based on films of conductive metal–organic framework type Cu3(HHTP)2 with embedded photochromic molecules such as azobenzene, diarylethene, spiropyran, and hexaarylbiimidazole in the pores.
Yidong Liu, Mersad Mostaghimi, Abhinav Chandresh, Saibal Jana, Wolfgang Wenzel, Lars Heinke   +5 more
wiley   +1 more source

A conceptual framework for investigating the impact of the Internet on corporate financial reporting

The International Journal of Digital Accounting Research, 2005
Este artículo desarrolla un marco teórico del impacto de internet en la información financiera de las empresas, de acuerdo con los problemas y preocupaciones obtenidos mediante un cuestionario de preguntas abiertas de 17 expertos del Reino Unido en internet/contabilidad.
Zezhong Xiao, Jason, John Jones, Michael, Lymer, Andrew   +2 more
openaire   +3 more sources