Results 121 to 130 of about 82,061 (277)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &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   +2 more
wiley   +1 more source

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

open access: yesAccounting &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   +3 more
wiley   +1 more source

Vertical coordination in agri‐food supply chain and blockchain: A proposed framework solution for Vietnamese cashew nut business

open access: yesRegional Science Policy &Practice, EarlyView., 2022
Abstract The agri‐food supply chain has been a popular research topic in recent years. The combination of a demand for products of high quality and safety standards and the increasing number of stakeholders in supply chain networks has required the agri‐food business to transform from vertically integrated to vertically operated supply chain networks ...
Thanh_Tuan Chu, Thi Thu Tra Pham
wiley   +1 more source

Blockchain for local communities: an exploratory review of token economy aspects

open access: yesFrontiers in Blockchain
Blockchain for local communities are blockchain-based applications that support the participation of people in the social and economic life of their local community.
Irene Domenicale   +3 more
doaj   +1 more source

Species‐Specific Genetic Patterns in Sympatric Freshwater Turtles Challenge a Generalized Multi‐Species Conservation Approach

open access: yesAnimal Conservation, EarlyView.
We compared genetic diversity and spatial genetic structure in the snapping turtle (Chelydra serpentina; left panel), Blanding's turtle (Emydoidea blandingii; bottom right), and spotted turtle (Clemmys guttata; top right) sampled in areas of co‐occurrence across ~49,160 km2.
Christina M. Davy   +3 more
wiley   +1 more source

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Reviewing fast or slow: A theory of summary reversal in the judicial hierarchy

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract Appellate courts with discretionary dockets have multiple ways to review lower courts. We develop a formal model that evaluates the trade‐offs between “full review”—which features full briefing, oral arguments, and signed opinions—versus “quick review,” where a higher court can summarily reverse a lower court. We show that having the option of
Alexander V. Hirsch   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy