Results 131 to 140 of about 5,771 (240)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

The relations among foreign language anxiety, academic buoyancy and willingness to communicate in EFL classroom. [PDF]

Front Psychol
Lin Y, Wang B, Zhang G, Su Y.
europepmc   +1 more source

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

Accounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo, Ludovica Evangelista, Daniela Mancini, Gianluca Risaliti   +3 more
wiley   +1 more source

Validation and normative data for a new dynamic instrument evaluating phonological processing skills in Italian first-grade students. [PDF]

Front Psychol
Stefanelli S, Zaghini G, Benassi E, Vedovati F, Gragnaniello M, Savelli E, Stella G.   +6 more
europepmc   +1 more source

Geographical indications in international markets: Policy, productivity, and trade

American Journal of Agricultural Economics, EarlyView.
Abstract Geographical indications (GIs) are an increasingly important feature of global agri‐food markets and trade agreements, yet the economic literature lacks a structural open‐economy model to analyze how GI policies influence exports, productivity, and welfare.
Jakob Rackl, Luisa Menapace
wiley   +1 more source

Diagnostic Challenges and Consideration of Landau-Kleffner Syndrome as a Differential Diagnosis for Language Disorders: A Case Report. [PDF]

Clin Case Rep
Tomal D, Hodecker S, Mechler K, Gerstner S, Syrbe S, Haege A.   +5 more
europepmc   +1 more source

The ethics of responding to democratic backsliding abroad

American Journal of Political Science, EarlyView.
Abstract The past decade has seen a marked shift as many previously liberal democratic states have backslidden, taking authoritarian turns. How should liberal actors respond to democratic backsliding by others? Although it might seem that it is vital for liberal actors to react robustly to avoid complicity or to maintain their liberal integrity, this ...
James Pattison
wiley   +1 more source

A perplexing silence: unlocking student communication through teacher humor in the EFL classroom. [PDF]

Front Psychol
Zhou T, Chen S, Cao J.
europepmc   +1 more source

Globalization, internal migration, and public goods provision in emerging economies

American Journal of Political Science, EarlyView.
Abstract Globalization can introduce new employment opportunities to emerging economies in multinational corporations and exporting firms. Who is best positioned to benefit, and what are the political consequences for “left behind” areas? We argue that primarily advantaged groups seize these opportunities through internal migration toward centers of ...
Benjamin Helms, Junghyun Lim
wiley   +1 more source

The anatomy of a decision: exploring the push, pull, and personal factors of emigration intent among Turkish medical students. [PDF]

BMC Med Educ
Aydin MO, Caliskan SA, Ozkaya G, Kumtepe AS, Aydin B, Alper Z.   +5 more
europepmc   +1 more source