Results 201 to 210 of about 54,703 (244)

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source

The Recyclability of Fire-Retarded Biobased Polyamide 11 (PA11) Composites Reinforced with Basalt Fibers (BFs): The Influence of Reprocessing on Structure, Properties, and Fire Behavior. [PDF]

Molecules
Barczewski M, Hejna A, Andrzejewski J, Aniśko J, Piasecki A, Mróz A, Ortega Z, Rutkowska D, Sałasińska K.   +8 more
europepmc   +1 more source

Green Banking: A Systematic Literature Review of Developed and Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu, Alex Opoku Acheampong, Clare J. M. Burns, Colette Southam   +3 more
wiley   +1 more source

Estimating geographic variation of infection fatality ratios during epidemics. [PDF]

Infect Dis Model
Ladau J, Brodie EL, Falco N, Bansal I, Hoffman EB, Joachimiak MP, Mora AM, Walker AM, Wainwright HM, Wu Y, Pavicic M, Jacobson D, Hess M, Brown JB, Abuabara K.   +14 more
europepmc   +1 more source

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe, Habib Zaman Khan, FJ Abu Mohaimen   +2 more
wiley   +1 more source

Synthesis of Carbon-Zinc Oxide Microspheres Decorated with Ammonium Polyphosphate (APP) for Synergistic Flame Retardancy in Polypropylene Composites. [PDF]

Polymers (Basel)
Mendoza JJ, Campos JR, de León-Gómez RED, da Silva L, Ledezma-Pérez AS, de León A, Cabrera-Álvarez EN.   +6 more
europepmc   +1 more source

The Determinants of Auditor Communication and Its Consequences for Audit Effort

Accounting &Finance, EarlyView.
ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

Wiener index application in intuitionistic fuzzy rough graphs for transport network flow. [PDF]

Sci Rep
Shaik N, Shaik SB.
europepmc   +1 more source

Why did Putin invade Ukraine? A theory of degenerate autocracy

American Journal of Political Science, EarlyView.
Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley   +1 more source

Current Research Status, Key Technologies, and Future Prospects of High-Flame-Retardant, Low-Powdering Phenolic Boards. [PDF]

Polymers (Basel)
Zhong Y, Wang X, Fang J, Liu Y, Liu M, Li H, Song Y, Wang Y, Li J.   +8 more
europepmc   +1 more source