Results 91 to 100 of about 56,631 (275)
THE FAIR VALUE AND ITS IMPACT ON THE DEFENSE INDUSTRY COMPLEX
Финансы: теория и практика, 2017 Enterprises of the Defense Industry Complex are often faced with difficulties in making their reports in compliance with international standards for financial reporting and evaluation of assets and businesses at fair value, namely with IFRS Standard 13 ...
A. A. Bakulina, P. P. Topchiy
doaj +1 more source
Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
, 2013 This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
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A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
On the nature of infrared-faint radio sources in the SXDF and VLA-VVDS fields
, 2017 Infrared-Faint Radio Sources (IFRSs) are an unusual class of objects that are relatively bright at radio wavelengths but have faint or undetected infrared counterparts even in deep surveys. We identify and investigate the nature of IFRSs using deep radio
Beelen, Alexandre +6 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
International Accounting Convergence in the Field of Fair Value Measurement [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015 The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of ...
Diana Cozma Ighian
doaj
Lexicography for specific purposes. Equivalence in bilingual and multilingual specialised dictionaries with reference to conceptual systems. [PDF]
, 2012 Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify -
Edelmann, Gerhard
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan +2 more
wiley +1 more source
, 2020 Tutkimuksen tavoitteena on selventää tuloksenjärjestelystä vallitsevia käsityksiä ja sille annettuja merkityksiä ja vetää yleistäviä päätelmiä aiemman tutkimuksen pohjalta. Tutkimuksella pyritään ymmärtämään, miksi ja miten tuloksenjärjestelyä toteutetaan, millainen potentiaali tuloksenjärjestelyyn sisältyy ja missä määrin potentiaalia on vielä ...
openaire +1 more source