Results 61 to 70 of about 5,343 (232)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

TYPOLOGY OF CREDIT RISK IN ECONOMY [PDF]

Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2019
Today, many techniques are known regarding credit risk management, starting from traditional techniques of risk exposure assessment, aimed at limiting excessive concentration at the level of the debtor, sector of activity, industrial branch, etc., until ...
Marinela BARBULESCU, Alina HAGIU
doaj  

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

Accounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo, Vida Botes, Mary Low, Steve Reeves   +3 more
wiley   +1 more source

Contingency management interventions for substance use and addictive behaviours: Review of the United Kingdom evidence base

Addiction, EarlyView.
Abstract Background and aims Substance use and other addictive behaviours including gambling remain major public health concerns in the UK. Despite the effectiveness of substance use treatment approaches, treatment adherence and success rates remain low.
Carol‐Ann Getty, Tricia McQuarrie, Eileen Brobbin   +2 more
wiley   +1 more source

An Ordeal of Peoplehood: Indigenous Australians and the Debates over Sovereignty, Treaty, and Voice

Australian Journal of Politics &History, EarlyView.
The Australian government's 2009 commitment to the 2007 United Nations Declaration on the Rights of Indigenous Peoples did not make Indigenous Australians a “people.” In 2017, in the Uluru Statement from the Heart, Indigenous Australians asserted peoplehood and asked Australians to recognise this via a constitutional amendment that would have created ...
Murray Goot, Tim Rowse
wiley   +1 more source

When property becomes rent

American Ethnologist, EarlyView.
Abstract For millions of working‐class Mexicans, property has turned into rent. This transformation has fundamentally dislocated social reproduction in Mexico by eroding households’ ability to envision themselves as holders of patrimony and as lasting social formations. To understand how and to what effect property turned into rent, we must look to the
Inés Escobar González
wiley   +1 more source

Intensity of Corporate Social Responsibility Implementation in Czech Companies: The Moderating Role of Nonprofit Organizations

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Nonprofit organizations (NPOs) promote themes closely relating to corporate social responsibility (CSR). However, only a few companies implement CSR. Hence, the internal and external factors that influence companies to implement CSR are worth exploring.
Vriti Sharma, Oto Potluka, Martin Viktora   +2 more
wiley   +1 more source

The Bankruptcy according the Albanian law - Effects of practice and legal framework in setting up a structured system of Bankruptcy administration

Academicus International Scientific Journal, 2013
The aim of this article is to present the concept of bankruptcy as a legal judicial procedure to be followed in case that the legal or natural person becomes insolvent.
Altina Xhoxhaj
doaj   +1 more source

The “Method of Dealing with a Debtor after Proving Insolvency” with an Emphasis on the Infallible Act in Two Ḥadīth of Ghiyāth and Sakūnī [PDF]

آموزه‌‌های فقه مدني
The Infallible act (Fiʿl al-Maʿṣūm) of Imam ʿAlayhi al-salām (Arabic: علیه السلام, literally: peace be upon him) can be used as a means of expressing religion and conveying the message. Two Ḥadīths (narrations) of “Ghiyāth” (Arabic: غِیاث) which indicate
Sayyid Abu al Qasim Hosseini Zaydi, Hadi Aliabad Shuri   +1 more
doaj   +1 more source

Understanding the Link Between Social Support Networks, Self‐Efficacy and Future Orientation During Emerging Adulthood: A Comparison of At‐Risk and Non‐at‐Risk Emerging Adults

Child &Family Social Work, EarlyView.
ABSTRACT At‐risk emerging adults may be less inclined to invest in future goals, yet the mechanisms underlying their future orientation (FO) remain unclear. Therefore, this study examined how social support network attributes contribute to FO in at‐risk and non‐at‐risk emerging adults and the mediating role of self‐efficacy.
Eran P. Melkman, Yafit Sulimani‐Aidan
wiley   +1 more source