Results 91 to 100 of about 2,780 (195)

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange

open access: yesAbacus, EarlyView.
This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew   +3 more
wiley   +1 more source

Structured liquid-based reconfigurable all-liquid optical fibers. [PDF]

open access: yesNat Commun
Zhao S   +11 more
europepmc   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

The Path to Global Equity in Surgical Care: Clinical and Technical Results of Cross-Border, Ultra-Long-Distance, Asia to Middle East Human Telesurgery. [PDF]

open access: yesInt Braz J Urol
Aldousari S   +8 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Adapting to Change: The Dynamic Crop Production Systems of Smallholder Farmers in the PNG Highlands

open access: yesAsia Pacific Viewpoint, EarlyView.
ABSTRACT Smallholder sweet potato farmers in Papua New Guinea's Eastern Highlands Province (EHP) face challenges as they navigate social, economic, demographic, and environmental change. While they routinely adapt to weather variability and shifting markets, population growth is placing additional strain on an already finely balanced farming system ...
Geoff Kuehne   +9 more
wiley   +1 more source

When Jobs Change: Skills Mismatch and the Value of Training

open access: yesBritish Journal of Industrial Relations, EarlyView.
ABSTRACT This article examines the impact of rapidly changing skill requirements on skills mismatch in Europe and the role of training in mitigating adverse effects. Using data on approximately 70 million online job vacancies, we estimate the extent to which occupational skill requirements changed between 2019 and 2023 across European Union (EU ...
Lorcan Kelly, Paul Redmond, Luke Brosnan
wiley   +1 more source

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