Results 161 to 170 of about 842,343 (263)

Austria: Political Developments and Data in 2024

open access: yesEuropean Journal of Political Research Political Data Yearbook, EarlyView.
Abstract Austria's political year in 2024 was shaped by a dense electoral calendar, including elections to the European Parliament, the National Council, and two regional parliaments. The populist right‐wing Freedom Party of Austria (FPÖ) benefited notably, securing first place in three of these four elections (with the region of Vorarlberg being the ...
KATRIN PRAPROTNIK
wiley   +1 more source

Contrastive Learning-Based Personalized Tag Recommendation. [PDF]

open access: yesSensors (Basel)
Zhang A   +5 more
europepmc   +1 more source

Market Valuation of Risk Reporting: The Role of Business Model Disclosure

open access: yesAbacus, EarlyView.
Narrative risk reporting is essential to providing investors with information about company risks. Recent regulations require large companies to disclose narrative information about their main risks, opportunities, and business model (BM) value drivers.
Chiara Crovini   +3 more
wiley   +1 more source

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

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

Carbon Management System and Firm Operational Efficiency

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using data on carbon management initiatives disclosed to the CDP by the United States companies from 2010 to 2017, we examine whether the quality of the carbon management system (CMS) affects firm operational efficiency. We find that the quality of CMS is positively associated with operational efficiency.
Pramila Shrestha   +3 more
wiley   +1 more source

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