Results 71 to 80 of about 33,658 (230)

The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence [PDF]

, 2007
This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees.
O'Hanlon, J F, Taylor, P A
core   +1 more source

Government Financial Reporting: A Study of Nested Controversy

Financial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Comparison of mean age of air in five reanalyses using the BASCOE transport model [PDF]

Atmospheric Chemistry and Physics, 2018
We present a consistent intercomparison of the mean age of air (AoA) according to five modern reanalyses: the European Centre for Medium-Range Weather Forecasts Interim Reanalysis (ERA-Interim), the Japanese Meteorological Agency's Japanese 55-year ...
S. Chabrillat, C. Vigouroux, Y. Christophe, A. Engel, Q. Errera, D. Minganti, B. M. Monge-Sanz, A. Segers, E. Mahieu   +8 more
doaj   +1 more source

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source

Small GAAP: A Large Jump for the IASB [PDF]

SSRN Electronic Journal, 2006
In the last fifteen years, many national standard setters have introduced differential reporting for small and medium enterprises (SMEs). Internationally, SMEs are a diverse and dynamic group which are described under broad characteristics in different countries.
Carolyn J. Cordery, Rachel F. Baskerville   +1 more
openaire   +1 more source

Monitoring Atmospheric Ammonia From Geostationary Orbit: Contributions of GIIRS‐B and IRS Remote Sensors

Journal of Geophysical Research: Atmospheres, Volume 131, Issue 10, 28 May 2026.
Abstract Ammonia (NH3) is a short‐lived atmospheric pollutant with significant environmental and health impacts. Monitoring NH3 remains challenging, as diurnal variability at local scales is still poorly documented. In this study, we analyze two years (July 2022–June 2024) of NH3 total columns from the Geostationary Interferometric Infrared Sounder ...
Nadir Guendouz, Camille Viatte, Zhao‐Cheng Zeng, Anne Boynard, Sarah Safieddine, Carsten Standfuss, Solène Turquety, Martin Van Damme, Lieven Clarisse, Pierre Coheur, Mengya Sheng, Raymond Armante, Pascal Prunet, Cathy Clerbaux   +13 more
wiley   +1 more source

Challenges of international financial reporting standards (ifrs) in the islamic accounting world, case of middle eastern countries [PDF]

This paper presents the case of representing the Middle Eastern countries on the International Accounting Standards Board (IASB).International financial reporting standards (IFRS), IASB ...
Amged Abd El Razik
core  

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, Volume 35, Issue 4, Page 5895-5925, May 2026.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

Nature on the balance sheet: Accountability for Nature Positive

Methods in Ecology and Evolution, Volume 17, Issue 5, Page 1418-1433, May 2026.
Abstract Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other stakeholders need consistent, comparable and decision‐useful information on the state of nature and
Greg Smith, Claire Horner, Francisco Ascui, Sue Ogilvy, Swaroop Tulsidas, Rayne van den Berg, Anthony O'Grady   +6 more
wiley   +1 more source

Farm‐scale Natural Capital Accounting: Unlocking the potential of natural capital to support sustainable agriculture

Methods in Ecology and Evolution, Volume 17, Issue 5, Page 1434-1461, May 2026.
Abstract The demand for information about property‐scale natural capital is growing rapidly as producers and supply chains respond to opportunities and pressures to report environmental performance information. Natural Capital Accounting offers promise but agreed methods for farm‐scale accounts are currently lacking.
James Q. Radford, Alex C. Maisey, Frederick W. Rainsford, Grace Sutton, Daniel O'Brien, Rachel Lawrence, Imogen Semmler, Sue Ogilvy   +7 more
wiley   +1 more source