Results 231 to 240 of about 131,392 (345)

Foreign Aid at a Crossroads: How Funding Cuts Reshape Global Development Cooperation

open access: yesGlobal Policy, EarlyView.
ABSTRACT Recent aid budget reductions among major donor countries have reignited debates over the future of international development cooperation, with several commentators warning of an impending collapse of the aid sector. Engaging with historical and critical development literature on aid cycles, donor motives, and the evolution of Official ...
Steffi Hamann
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

The Last Eddas on Vellum

open access: yesScripta Islandica, 2017
Haukur Þorgeirsson   +1 more
doaj  

The Quality of Life of Cancer Survivors: The Role of Social Factors. [PDF]

open access: yesCancers (Basel)
Alfonsdóttir SÁ   +5 more
europepmc   +1 more source

Nunataks and medial moraines of Breiðamerkurjökull, southeast Iceland [PDF]

open access: gold
Snævarr Guðmundsson   +3 more
openalex   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

open access: yesAbacus, EarlyView.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer   +2 more
wiley   +1 more source

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