Results 111 to 120 of about 52,722 (218)
Twelve Steps to Financial Freedom for Plastic Surgeons. [PDF]
Zelenova K +8 more
europepmc +1 more source
Membrane Engineering for Battery Systems: Bridging Design Principles and Frontier Applications
The review emphasizes membrane separators' role in battery performance and safety, covering redox flow, lithium‐ion, and solid‐state batteries. It reviews advances in membrane materials (e.g., polymer electrolytes, hybrid composites) and ion transport mechanisms, while addressing challenges like dendrite growth and crossover losses.
Xiaoqun Zhou +3 more
wiley +1 more source
Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]
Kirkpatrick AK, Radicic D.
europepmc +1 more source
This report analyzes the impact of the amendments to IAS 12 on the accounting of deferred tax assets and liabilities, focusing on how these amendments affect accounting and disclosure practices, the effect of temporary exceptions, and the practical and administrative challenges associated with them.
openaire +1 more source
Should Defined Benefit Pension Schemes be Career Average or Final Salary? [PDF]
There is widespread dissatisfaction amongst employers with defined benefit pension schemes, and many are switching to defined contribution schemes. Career average is a form of defined benefit scheme that has some important advantages over final salary ...
Charles Sutcliffe
core
How do accounting records affect corporate financial performance? Empirical evidence from the Indonesian public listed companies. [PDF]
Bawono IR, Handika R.
europepmc +1 more source
Corporate Tax Avoidance and Firm Value [PDF]
How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax ...
Dhammika Dharmapala, Mihir A. Desai
core
A dataset of governments' economic responses to COVID-19. [PDF]
Porcher S.
europepmc +1 more source
En este estudio se investiga la relación que pueda existir entre el nivel de reconocimiento de Pasivos Fiscales Diferidos y variables explicativas relacionadas con la situación económica, financiera y el tamaño de las empresas. Este trabajo es parte de una investigación más amplia, y que está sendo desarrollada por profesores brasileños y españoles, y ...
Kronbauer, Clovis Antonio +3 more
openaire +1 more source
Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
core

