Results 191 to 200 of about 337,466 (331)

How Can Accountants Enhance (or Save) Natural and Cultural Capital Valuation? Engaging Academics: A Collaboration with CPA Canada and the Canadian Commission for UNESCO*

Accounting Perspectives, Volume 24, Issue 1, Page 21-46, March 2025.
ABSTRACT Accountants should engage more with natural and cultural capital accounting to make tools more accessible and to ensure critical information is provided to decision‐makers. While ecological economists have continued to innovate and design tools, corporate‐level accounting has seemingly lagged behind.
S. Leanne Keddie, Ellena Damini, Pavlo Kalyta   +2 more
wiley   +1 more source

Bacterial vaginosis: a sexually transmitted disease? [PDF]

Rev Bras Ginecol Obstet
Giraldo PC, Eleutério J.
europepmc   +1 more source

Capital Depreciation and the Underdetermination of Rate of Return: A Unifying Perspective

, 2016
C. Magni
semanticscholar   +1 more source

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

Accounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source

Carbon footprint of private dental laboratories in Egypt: A cross-sectional study. [PDF]

BDJ Open
Elwan AH, Fouda AM.
europepmc   +1 more source

AMORTISSEMENT POUR DEPRECIATION PROBLEMATIQUE / DEPRECIATION ACCOUNTING PROBLEMATICS

, 1995
CET ARTICLE TRAITE DE L'AMORTISSEMENT POUR ...
openaire   +2 more sources

Downside risk similarity and M&As

Contemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen, Allen H. Huang, Xinlu Wang, Liang Xu   +3 more
wiley   +1 more source

Development, validation, and reliability of the Irrational Beliefs Scale for Sports Officials (IBSSO). [PDF]

Front Psychol
Carrington SC, Turner MJ, North JS, Brady A.   +3 more
europepmc   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

Contemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran, Sudershan Kuntluru, Hariom Manchiraju, Sumeet Rajput   +3 more
wiley   +1 more source

Economic aspects of evacuation and resettlement after a radioactive fallout in Sweden. [PDF]

Radiat Prot Dosimetry
Javid R, Isaksson M, Finck R, Rääf CL.
europepmc   +1 more source