Results 31 to 40 of about 56,631 (275)
, 2011 Context. Infrared Faint Radio Sources (IFRS) are extragalactic emitters clearly detected at radio wavelengths but barely detected or undetected at optical and infrared wavelengths, with 5 sigma sensitivities as low as 1 uJy. Aims.
Alonso-Herrero +52 more
core +1 more source
Agribusiness, EarlyView.Abstract The Russian invasion of Ukraine in February 2022 had profound consequences for the global economy. As both countries are major commodity exporters, the food value chain was also affected. This study investigates the impact of the invasion on stock prices, profitability and sentiments of agribusinesses along the food supply chain by using an ...
Julia Höhler +2 more
wiley +1 more source
NUST Business Review, 2021 The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan.
Imran Said a Imran Said +1 more
doaj +1 more source
Asia-Pacific Journal of Chemical Engineering, EarlyView.ABSTRACT A new type of thin‐film nanocomposite (TFN) membrane was synthesized by incorporating cellulose nanocrystals (CNCs) into a polyvinyl alcohol (PVA) top layer on a polycarbonate (PC) substrate via dip‐coating. The synthesized TFC and TFN membranes (PC/PVA TFC and PC/PVA‐CNC TFN membranes) were evaluated using contact angle measurement, field ...
Habib Etemadi +5 more
wiley +1 more source
The accounting treatment of credit card rewards programmes: a South African perspective (Part 2)
Journal of Economic and Financial Sciences, 2017 Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer loyalty ...
Sophia Brink
doaj +1 more source
How Do Czech Companies Report Fair Value Measurement Under IFRS 13? [PDF]
European Financial and Accounting Journal, 2018 Although the IFRS 13 standard has been effective for more than 4 years, there is virtually no practical research on this topic. Therefore, this paper focuses on reporting of fair value measurement under IFRS 13 in the Czech Republic. Firstly, the author identifies and describes the theoretical basis of IFRS 13 with a relevant literature review of the ...
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Scientific Annals of Economics and BusinessThe study raises the point to elicit thresholds for certainty equivalents when determining the fair value using Method 1of the present value techniques within the methodology of income approaches.
Rainald Kasprik
doaj +1 more source
Revista Eletrônica de Ciência Administrativa, 2013 VALOR JUSTO: UM ESTUDO SOBRE A APLICAÇÃO RETROSPECTIVA DA IFRS 13 NO SETOR BANCÁRIO NO BRASIL RESUMO Este estudo objetivou identificar quais variáveis contábeis que melhor discriminam a aplicação retrospectiva da IFRS 13, nos bancos brasileiros nos ...
Marcia Tavares +2 more
doaj +1 more source
A Consistent Implementation of IFRS 13 and IAS 36 for Non-current Assets
KnE Social Sciences, 2023 There is much debate for both the academic community and accounting professionals with respect to the use of fair value and cost accounting, as well as the application of impairment to current and non-current assets. Fair value and impairment are two related concepts, the reason being that in order to proceed with the latter, the current market price ...
Paris Patsis +2 more
openaire +1 more source