Results 211 to 220 of about 54,703 (244)

Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37

Australian Accounting Review, EarlyView.
ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini, Ning Du, Marco Maffei, Fiorenza Meucci   +3 more
wiley   +1 more source

Fire-resistant polymer composites based on mineral fillers. [PDF]

RSC Adv
Mustafayeva F, Kakhramanov N, Allahverdiyeva K, Babayeva T, Ashurova N.   +4 more
europepmc   +1 more source

Climate Regulation and ESG Disclosure in Maritime Transport

European Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika, Theodore Syriopoulos   +1 more
wiley   +1 more source

Religiosity and Debt Maturity: International Evidence

Financial Review, EarlyView.
ABSTRACT This paper examines the association between country‐level religiosity and corporate debt maturity. We develop competing predictions reflecting creditor‐ and borrower‐side channels through which religiosity may favor either shorter or longer maturity. Using 407,399 firm‐year observations from 56 countries and territories over 1996–2021, we find
Xingyu Chen, Dequan Jiang, Xin Liu, Changqiu Yu, Steven Xiaofan Zheng   +4 more
wiley   +1 more source

Nationwide estimates of SARS-CoV-2 infection fatality rates and numbers needed to vaccinate for SARS-CoV-2 vaccines in 2024 in Austria

Riedmann U, Sprenger M, Ioannidis JP, Pilz S.   +3 more
europepmc   +1 more source

Evaluation of the Effectiveness of Innovative Sorbents in Restoring Enzymatic Activity of Soil Contaminated with Bisphenol A (BPA). [PDF]

Molecules
Zaborowska M, Wyszkowska J, Borowik A, Kucharski J.   +3 more
europepmc   +1 more source

Climate‐Neutrality Transition and Banks' Loan Pricing

Journal of Financial Research, EarlyView.
Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas, Maria‐Eleni K. Agoraki, Georgios P. Kouretas   +2 more
wiley   +1 more source

Uneven transition risks from multi-scope carbon flows: a nationwide regional assessment for South Korea. [PDF]

Sci Rep
Lim NO, Cho H, Lim ST, Jeon S.
europepmc   +1 more source

Illuminating OTC markets: The impact of public disclosures on trading dynamics

Journal of Financial Research, EarlyView.
Abstract In this article, we examine market reactions to US Securities and Exchange Commission (SEC) disclosures in the US over‐the‐counter (OTC) equity market, where public information is often scarce. We find that OTC securities exhibit stronger and more persistent responses to disclosures than exchange‐traded securities, highlighting investors ...
Travis Box, Ryan Davis
wiley   +1 more source

Determinants of voluntary disclosure: An empirical analysis of financial, market, and organizational factors. [PDF]

PLoS One
Nakai Y, Yoshida M.
europepmc   +1 more source