Results 111 to 120 of about 95,902 (265)
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
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
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl +2 more
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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
Suggestions for reforming the governance of global accounting standards [PDF]
Public authorities overseeing the International Financial Reporting Standards (IFRS) Foundation, through the Monitoring Board in place sinceearly 2009, should encourage the Foundation to make itself more directlyaccountable to the global investment ...
Nicolas Véron
core +1 more source
Editorial: Current Issues in Governance, Economics and Finance: Toward Ecosystems
International Journal of Finance &Economics, EarlyView.
Fadi Alkaraan, Khaled Hussainey
wiley +1 more source
Journal of Vinyl and Additive Technology, EarlyView.A combination of DOPO and APP flame‐retardants results in a V‐0 UL 94 rating. ABSTRACT In this study, we addressed the challenge of eliminating, during combustion, the flaming dripping behavior of polybutylene succinate flame retarded with ammonium polyphosphate, a key barrier to achieving a V‐0 rating in the UL 94 flammability test without excessive ...
Thuy Tien Thanh Nguyen +2 more
wiley +1 more source
Jellyfish blooms restructure plankton dynamics and trophic linkages in coastal waters
Functional Ecology, EarlyView.Read the free Plain Language Summary for this article on the Journal blog. Abstract Jellyfish blooms are increasing globally in frequency and intensity, introducing complex ecological interactions, yet the mechanisms by which they alter ecosystem structure remain poorly characterized due to a lack of sustained field observations.
Pengpeng Wang +4 more
wiley +1 more source
Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets. [PDF]
This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance ...
Casta, Jean-François +2 more
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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