Results 201 to 210 of about 319,348 (336)

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

Global Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Basic science in Indian ophthalmology: Translational frontiers and societal promise. [PDF]

Indian J Ophthalmol
Shetty R.
europepmc   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

StockData: An open investment transaction dataset. [PDF]

Data Brief
Li M, Wu C, Mao W, Firat EE, Laramee RS.
europepmc   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

The impact of sustainable development on the relevance of accounting information and financial activities: Evidence from Thailand. [PDF]

PLoS One
Moolkham M.
europepmc   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

The impact of digital skills on the mental health of rural residents: from the perspective of happiness. [PDF]

Front Psychol
Zhou L, Peng Y, Xia Q.
europepmc   +1 more source

Nature on the balance sheet: Accountability for Nature Positive

Methods in Ecology and Evolution, EarlyView.
Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith, Claire Horner, Francisco Ascui, Sue Ogilvy, Swaroop Tulsidas, Rayne van den Berg, Anthony O'Grady   +6 more
wiley   +1 more source

Getting ahead of the ageing curve: learning from EU experiences for a healthier demographic transition. [PDF]

Front Public Health
Freitas HR, Malva JO.
europepmc   +1 more source