Results 101 to 110 of about 95,231 (261)
CARACTERÍSTICAS SOCIOECONÔMICAS E EDUCACIONAIS DO ESTUDANTE INGRESSANTE AO IFRS EM 2019
Cadernos Cajuína, 2021 Este artigo tem por objetivo dialogar acerca da constituição da pesquisa que identificou as características socioeconômicas e educacionais dos discentes ingressantes em 2019 no Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul ...
Deloíze Lorenzet +3 more
doaj
Corporate Involvement in the Sustainable Development Goals: The Case of Banks in Sub‐Saharan Africa
Sustainable Development, EarlyView.ABSTRACT This study examines the extent of banks' involvement in the Sustainable Development Goals (SDGs) and factors influencing their participation in Sub‐Saharan Africa (SSA). Previous studies have highlighted the dearth of research conducted in developing countries.
Adwoa Appiah +4 more
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
core
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
core
Strategic Management Journal, EarlyView.Abstract Research Summary Knowledge accumulation requires that we understand whether and when relationships identified in any research setting generalize to others—that is, suggesting domains where results hold (or not). Strategy scholars carefully identify how theoretical mechanisms operate in their chosen research contexts, but attend less to whether
Daniel A. Levinthal, Lori Rosenkopf
wiley +1 more source
Journal of Vinyl and Additive Technology, Volume 31, Issue 2, Page 339-355, March 2025.Effecft of co‐doping polyaniline with phosphoric acid and phytic acid on the heat release rate of polyethylene. Abstract Polyolefins, such as polyethylene (PE), are highly flammable and electrically insulative, limiting their applicability. The study explored the flame‐retardancy and electrical conductivity of PE/polyaniline (PE/PANI) nanocomposites ...
Akeem Adisa +4 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
core
A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +1 more source
Opportunities for the Labour Party: Football, Class and Community Renewal
The Political Quarterly, EarlyView.Abstract This article argues that football represents an underutilised opportunity for the Labour Party to anchor a wider programme of civic renewal. In many working‐class communities, the decline of trade unions, working men's clubs and other associational spaces has eroded collective life, leaving football clubs as rare institutions where dignity ...
Sam Taylor Hill
wiley +1 more source
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions
Journal of Accounting Research, EarlyView.ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley +1 more source