Results 61 to 70 of about 430,948 (223)
Revista Catarinense da Ciência Contábil, 2009 O presente trabalho tem como objetivo verificar se os gastos contabilizados no ativo diferido das empresas que entraram para o mercado de capitais brasileiro (BOVESPA) no ano de 2007 possuem a capacidade de impactar significativamente seus resultados ...
Marcelo Haendchen Dutra +3 more
doaj +1 more source
IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? [PDF]
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized ...
Henselmann, Klaus, Roos, Benjamin
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Government panel on corporate governance : summary of recommendations [PDF]
, 2001 The institutionalization and internationalization of shareholdings, the globalization of capital markets and the rapid development of information technologies have placed our corporate law system under increasing pressure to adapt to the ever changing ...
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Revista Sociedade, Contabilidade e Gestão, 2013 The main objectives of this investigation is to analyze the disclosure of information about intangible assets during a period of nine years, namely the extension or level, as well as their evolution and possible alterations verified upon them, that ...
Ana Maria Gomes Rodrigues +2 more
doaj
Financial intermediation in the pre-consolidated banking sector in Nigeria [PDF]
This paper uses unique bank-by-bank balance sheet and income statement information to investigate the intermediation efficiency in the Nigerian pre-consolidated banking sector during 2000-05.
Hesse, Heiko
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Banks and Brokers and Bricks and Clicks: An Evaluation of FINRA\u27s Proposal to Modify the Bank Broker-Dealer Rule [PDF]
, 2010 As discussed in this article, the proposed rule change protects bank customers who may be solicited for the purchase of investment products and services, but only to a limited extent. It does not rectify sales practices of broker-dealers--affiliated with
Gross, Jill I.
core +1 more source
Food chains and value system: the case of potato, fruit, and cheese [PDF]
The aim of the paper is to analyse patterns of value system sharing along food chains, so to explore the agro-food enterprises capacity to be competitive and sustainable.
Bertazzoli, Aldo +5 more
core +1 more source
Where Should Europe’s Investment Path Lead?: Reflections on August Reinisch, “Quo Vadis Europe?” [PDF]
, 2013 Relative to the past policies of its Member States, will the European Union’s new comprehensive international investment policy constitute a step forward, a step backward, or a perpetuation of the status quo?
Maupin, Julie A.
core +2 more sources
Value Sharing and Food System Dynamics for Milk, Tomato, and Cereals Food Chains [PDF]
The aim of the paper is to analyse value sharing and food system dynamics of milk, tomato, and cereals food chains, so to explore the agro‐food enterprises capacity to be competitive and sustainable.
Bertazzoli, Aldo +3 more
core +1 more source
The quality of Neuer Markt quarterly reports : an empirical investigation [PDF]
, 2002 For the Neuer Markt year 2001 is not considered as one of its best, compared to its prior performance. Investors who once piled into the Neuer Markt have now become wary of the exchange, which was launched in 1997 as Europe’s leading growth market and ...
D’Arcy, Anne, Grabensberger, Sonja
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