Acquisition of control over the investee achieved in stages: Particularities of accounting treatment and impact on analytical value of consolidated financial statements [PDF]
The revised International Financial Reporting Standard 3 - Business Combinations (2008) established new guidelines for the accounting of the business combination achieved in stages.
Spasić Dejan
doaj
Banking and the flow of funds: are banks losing market share? [PDF]
A look at both the reported decline in the share of nonfinancial-sector credit intermediated by banks and the consolidation of the industry into fewer, but larger, institutions, revealing that banks today account for nearly the same share of outstanding ...
Katherine A. Samolyk
core
A Skills Gap Analysis of Farmer Directors of US Farmer Cooperatives
ABSTRACT Boards of directors are vital to firm performance and are an integral part of the decision‐making process of any business. Several studies have been conducted that observe corporate or nonprofit board characteristics, skills, and the board's connection to firm performance.
Jody S. Herchenbach +5 more
wiley +1 more source
Settling for efficiency : a framework for the European securities transactions industry [PDF]
Despite a lot of re-structuring and many innovations in recent years, the securities transaction industry in the European Union is still a highly inefficient and inconsistently configured system for cross-border transactions.
Serifsoy, Baris, Weiß, Marco
core +1 more source
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source
Challenges of Regulatory Agencies Consolidation while Reducing Administrative Burdens for Business: Case of Lithuania [PDF]
Purpose of the article: The purpose of this article is to summarize the approaches used and to research the challenges for regulatory agencies consolidation in order to reduce administrative burdens for business.
Davidaviciene, Vida, Vengriene, Elena
core +1 more source
ABSTRACT Smallholder farmers are reverting to traditional production methods due to the high opportunity costs and unintended consequences of new technologies. This study focuses on row planting technology, which is labor‐intensive and slow without mechanized operations.
Emmanuel Tetteh Jumpah +4 more
wiley +1 more source
Origem, consolidação e internacionalização dos grupos Mexichem e Tigre
In the last three decades, the peripheral countries have played an increasing role on the international scene, mainly with regard to Foreign Direct Investment Flows ( FDI ).
Leandro Bruno Santos
doaj
Capital adequacy regulation of financial conglomerates in the European Union [PDF]
Over the past few decades, changes in market conditions such as globalisation and deregulation of financial markets as well as product innovation and technical advancements have induced financial institutions to expand their business activities beyond ...
Yoo, Y. Emilie
core
Assessing Agricultural Green Total Factor Productivity in Latin America
ABSTRACT The agricultural sector in Latin America plays a vital role in ensuring food security while impacting the environment. However, there remains a lack of analysis regarding the inputs responsible for pollution within its sub‐technologies. Hence, this article aims to assess agricultural green total factor productivity (TFP) through a novel ...
Tianxiang Li +2 more
wiley +1 more source

