Results 101 to 110 of about 95,902 (265)
Doubtful Receivables' Risk and Its Impact on Stock Returns
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley +1 more source
Mandatory IFRS adoption and accounting comparability [PDF]
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Joachim Gassen, Stefano Cascino
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Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
, 2018 The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
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Recent Developments in Sustainable Composites for Printed Circuit Boards (PCBs): A Review
Macromolecular Materials and Engineering, EarlyView.This review presents the potential of using natural plant fibers and biodegradable polymers as sustainable printed circuit boards (PCBs). This review provides future directions in innovation and sustainable PCBs development. Bio‐composites PCBs are both environmentally friendly and sustainable due to the natural fibres they contain.
Erdem Selver +7 more
wiley +1 more source
Polymer Composites, EarlyView.Multiscale composite reinforced with silane‐modified ramie fiber and clay. ABSTRACT Multiscale polymer composites combining natural fibers and layered silicates can balance stiffness, toughness, and thermal stability when interfacial interactions are properly engineered.
Daniel Rossi Klein +4 more
wiley +1 more source
The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]
, 2010 No ...
Morunga, Maria, Morunga, Maria
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From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres
Sustainable Development, EarlyView.ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi +3 more
wiley +1 more source
IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT [PDF]
On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within ...
Albu Catalin +2 more
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Sustainable Development, EarlyView.ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico
Sustainable Development, EarlyView.ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia +2 more
wiley +1 more source