Results 171 to 180 of about 852,457 (267)

EU Space Law and Earth's Boundaries: Integrating Environmental Impact Assessment and Corporate Due Diligence

Global Policy, EarlyView.
ABSTRACT The European Union's proposed Space Law aims to establish a unified approach for sustainable space activities across the EU. While the EU's satellite constellations contribute to sustainability efforts, they can also have negative environmental impacts.
Elena Cirkovic, Vitali Braun
wiley   +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

Fair charging management of PHEVs in radial distribution networks with DG resources-a case study. [PDF]

Sci Rep
Yazdanpanah F, Kiani MJ, Zadehbagheri M, Mohammadi S.   +3 more
europepmc   +1 more source

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

Abacus, 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, Francesco Giunta, Christian Nielsen, Lorenzo Simoni   +3 more
wiley   +1 more source

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

Abacus, 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, Max Baker, Xiaojiao Wang, Monique Sheehan   +3 more
wiley   +1 more source

Contrastive Learning-Based Personalized Tag Recommendation. [PDF]

Sensors (Basel)
Zhang A, Yu Y, Li S, Gao R, Zhang L, Gao S.   +5 more
europepmc   +1 more source

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

Abacus, 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

DANet a lightweight dilated attention network for malaria parasite detection. [PDF]

Sci Rep
Ali A, Pal R, Dey I, Cuevas E, Perez-Cisneros M, Sarkar R.   +5 more
europepmc   +1 more source

Re‐examining investor sentiment and stock returns: A replication and extension of Baker and Wurgler (2006)

Economic Inquiry, EarlyView.
Abstract This study replicates and extends Baker and Wurgler's (2006) analysis on investor sentiment's impact on stock returns. We confirm their findings by demonstrating the significant cross‐sectional effect of sentiment in both their original sample (1963–2002) and a new sample (2002–2023).
Kaiwen Leong, Dan Li, Huailu Li, Chuangwei Peng, Zhanyu Xu   +4 more
wiley   +1 more source

Broadband compact rectenna system using a Wilkinson power divider to harvest microwave energy. [PDF]

Sci Rep
Nosrati M, Rezaei P, Danaie M, Khalilpour J.   +3 more
europepmc   +1 more source