Results 71 to 80 of about 12,821 (274)

FAIR VALUE HIERARCHY AND EARNINGS VOLATILITY

Ekonomska misao i praksa, 2019
Međunarodni standard financijskog izvještavanja 13 definira hijerarhiju ulaznih podataka za mjerenje fer vrijednosti te klasificira ulazne podatke u trima razinama. Cilj je ovog rada istražiti odnos uporabe ulaznih podataka druge i treće razine (engl. mark-to-model) i volatilnosti neto dobiti.
openaire   +3 more sources

〈Refereed Papers〉The Necessity to Advance Disclosing Fair Value by the Hierarchy: Evidence from Literature Review about Fair Value Hierarchy Information

, 2016
[Abstract] This paper aims to discuss the necessity to advance disclosing fair value by hierarchy in Japan by reviewing the literature about fair value hierarchy information in the U.S.　In Japan, ASBJ published the Exposure Draft "Accounting Standards on
ZHANG, JIAO
core  

Creep Properties and Deformation Mechanism of Additively Manufactured NiAl‐CrMo Composites

Advanced Engineering Materials, EarlyView.
Additively manufactured NiAl‐CrMo composites contain numerous interfaces and cell boundaries that control their creep response. At 700°C under high applied stress, creep is dominated by dislocation‐controlled power‐law mechanisms. At 800°C–900°C and lower stresses, creep is primarily diffusion‐controlled along cell boundaries.
Jan Vollhüter, Andreas Bezold, Johan Westraadt, Katharina Fiegl, Subham Chattoraj, Benjamin Wahlmann, Carolin Körner, Michael Mills, Mathias Göken, Steffen Neumeier   +9 more
wiley   +1 more source

Mitigating Blockchain Extractable Value threats by Distributed Transaction Sequencing Strategy

Digital Communications and Networks
The rapid growth of blockchain and Decentralized Finance (DeFi) has introduced new challenges and vulnerabilities that threaten the integrity and efficiency of the ecosystem. This study identifies critical issues such as Transaction Order Dependence (TOD)
Xiongfei Zhao, Hou-Wan Long, Zhengzhe Li, Jiangchuan Liu, Yain-Whar Si   +4 more
doaj   +1 more source

Current Status and Challenges in Data Collection for Aerospace Coatings Deposited by Plasma Spraying

Advanced Engineering Materials, EarlyView.
An innovative approach has been integrated into the GRENAT project to optimize plasma spraying and coating performance. Raw materials are accelerated and melted in the plasma generated by torches, creating coatings. Monitoring sensors collect process data which are combined with ex situ characterization data.
Lila Randriamananjara, Vincent Rat, Quentin Dubreuil, Patrice Valorge, Simon Goutier, Alain Denoirjean, Olivier Messe, Céline Ruelle, Jean‐Philippe Poli   +8 more
wiley   +1 more source

Evaluation of an environmentally friendly behavior scale among Indonesian university students using the Rasch modelMendeley Data

Acta Psychologica
Environmental degradation caused by human activities is becoming increasingly alarming, prompting efforts to address this issue, including understanding human behavior.
Rahmad Muliadi, Ratna Jatnika, Yuliana Hanami, Made Syanesti Adishesa   +3 more
doaj   +1 more source

A Research on Determination of Input Levels Used In Fair Value Measurement Hierarchy By Firms Listed in Borsa Istanbul

Journal of Accounting, Finance and Auditing Studies, 2015
peer ...
Gokgoz, Ahmet, Senturk, Fatih
openaire   +2 more sources

Pengaruh Kinerja Environmental Social Governance (ESG) dan Fair Value Hierarchy Dalam Instrumen Keuangan Terhadap Earnings Management [PDF]

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja ESG dan fair value hierarchy level 1, 2 dan 3 terhadap manajemen laba. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan teknik purposive sampling dalam mengumpulkan sampel.
Andesta, Brilian Nelson
core  

Corporate Governance and Fair Value Accounting: An International Perspective [PDF]

, 2020
The overall objective of this dissertation is to investigate the interface between both firm- and country-level corporate governance mechanisms and fair value accounting for a sample of international financial institutions in the post-financial crisis ...
Nicholls, Shane
core  

An Experimental High‐Throughput Approach for the Screening of Hard Magnet Materials

Advanced Engineering Materials, EarlyView.
An entire workflow for the high‐throughput characterization and analysis of compositionally graded magnetic films is presented. Characterization protocols, data management tools and data analysis approaches are illustrated with test case Sm(Fe, V)12 based films.
William Rigaut, Pierre Le Berre, Hamdi Jaballah, Lukas Fink, Victor Poline, Richard Haettel, Stéphane Grenier, Gilbert Chahine, Ewen Bellec, Guillaume Buatier, Wilfried Hortschitz, Santa Pile, Thomas Schrefl, Nils Blanc, Yuan Hong, Thibaut Devillers, Nora M. Dempsey   +16 more
wiley   +1 more source