Results 261 to 270 of about 55,395 (322)

The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments

open access: yesJournal of Accounting Research, Volume 63, Issue 3, Page 1107-1143, June 2025.
ABSTRACT Classification of financial statement elements into categories is an inherent, integral part of the financial reporting system. Although prior research documents that categories influence users’ perceptions of included items, we explore the reverse effect—how classifying items in a category can impact perceptions of the category itself and its
Spencer B. Anderson   +2 more
wiley   +1 more source

Blockchain beyond cryptocurrencies [PDF]

open access: gold, 2018
Pradeep Murugan   +2 more
openalex   +1 more source

Creating a blockchain platform: An empirical analysis in the Italian banking sector

open access: yesCreativity and Innovation Management, Volume 34, Issue 2, Page 393-413, June 2025.
Digital platforms continue to be a focal point for scholars and practitioners, with growing attention being paid to the dynamics that shape platform leadership. Against this backdrop, blockchain technology emerges for its disruptive potential, offering attractive opportunities for collaboration through shared infrastructure, and arguably remodelling ...
Giacomo Vella, Luca Gastaldi
wiley   +1 more source

Micro‐/Nanohierarchical Surfaces for Enhanced Pool Boiling in Large‐Area Silicon Multichips

open access: yesSmall Structures, Volume 6, Issue 5, May 2025.
A pool boiling experiment is conducted on a custom multichip module featuring surface modifications with micro‐nano hierarchical structures. This approach emphasizes the enhancement of thermal performance, offers a detailed analysis of the boiling inversion phenomenon, and presents a feasible scenario for the functionality of multichip modules.
Youngseob Lee   +8 more
wiley   +1 more source

Intellectual Property and Islamic Finance: Opportunities and Challenges for a New Islamic Intellectual Property Finance Framework

open access: yesThunderbird International Business Review, Volume 67, Issue 3, Page 395-412, May/June 2025.
ABSTRACT This paper explores the intersection of Intellectual Property (IP) and Islamic finance, proposing a policy framework to integrate IP valuation into Sharia‐compliant financing. Focusing on the UK, it also extends to global markets, including ASEAN, GCC, and MENA regions.
Nadia Naim, Noor Suhaida Kasri
wiley   +1 more source

Detecting and forecasting cryptojacking attack trends in Internet of Things and wireless sensor networks devices. [PDF]

open access: yesPeerJ Comput Sci
Reddy C KK   +7 more
europepmc   +1 more source

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