Results 81 to 90 of about 95,231 (261)
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
The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada
Studies in Business and Economics, 2016 The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting ...
Hilliard Theresa DiPonio +1 more
doaj +1 more source
Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property
Jurnal Akuntansi, 2011 International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK.
Nunik L.D.
doaj +1 more source
Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption [PDF]
Regulators' expectations to the IFRS introduction are high. In our analyses we measure by different variables for market liquidity how inter alia reporting quality and investors' preference developed with IFRS adopter and non IFRS adopter firms over the ...
Klein, Christian, Schrödl, Nicolas
core
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
Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana
Journal the Winners, 2009 This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia.
Heri Sukendar W.
doaj +1 more source
The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot +2 more
core
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 transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
core
Sustainable Development, EarlyView.ABSTRACT This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results.
Juan Antonio Giménez Espín +1 more
wiley +1 more source