Results 141 to 150 of about 26,568 (291)
Statement of Financial Accounting Standards No. 140
, 2000 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No ...
Financial Accounting Standards Board (FASB)
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A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
The Drivers of Financial Globalization [PDF]
We provide a brief review and analysis of recent trends in international financial integration. In particular, we highlight the asymmetric nature of financial globalization, with the scale of cross-border positions among the advanced economies growing ...
Philip R. Lane and Gian Maria Milesi-Ferretti
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Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
Business Strategy and the Environment, EarlyView.ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source
Comparative Financial Characteristics of U.S. Farms by Type, 2005
This study presents and analyzes the mean financial characteristics of different types of crop and livestock farms in the U.S. in 2005. The eighteen farm types are: poultry, beef cattle, hogs, dairy, general livestock, general cash grain, wheat, corn ...
Dixon, Bruce L. +3 more
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Does Openness to International Financial Flows Contribute to Productivity Growth? [PDF]
Economic theory has identified a number of channels through which openness to international financial flows could raise productivity growth. However, while there is a vast empirical literature analyzing the impact of financial openness on output growth ...
Kose, M. Ayhan +2 more
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Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Pension Liabilities and Generational Relations: The Case of Vietnam
In the next fifty years, according to the United Nations Population Prospect (2004), an aging population is expected in Vietnam. The operation of a pay-as-you-go defined benefit pension scheme will inevitably elevate pension liabilities.
Giang, Thanh Long
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Presentation issues of contingent liabilities in financial statement
, 2019 1. ფინანსური ანგარიშგების კონცეპტუალური საფუძვლები. IFRS Foundadion 2018 https//saras.gov.- ge/ka/ifrs/pdf/80 2. ბასს 37 ანარიცხები, პირობითი ვალდებულებები, პირობითი აქტივები IFRS Foundadion 2018 https//saras.gov.ge/ka/ifrs/pdf/15 3.https://assets ...
Khorava, Anzheli
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Pension liabilities in the financial statements
, 2020 This chapter describes the reporting of pension liabilities in the annual accounts of employers. The chapter focusses on Dutch GAAP (RJ) and the International Financial Reporting Standards (IFRS), more specifically accounting standards RJ 271 and IAS ...
Dieleman, Bas
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