Results 81 to 90 of about 56,631 (275)
Improvement in transparency and disclosure in the ISE: Did IFRS adoption and corporate governance principles make a difference [PDF]
, 2006 The purpose of this study is to investigate if the transparency and disclosure level of a sample of Istanbul Stock Exchange firms is enhanced by the promulgation of a set of local Corporate Governance (CG) Principles and by the voluntary adoption of the ...
Aksu, Mine Hatice
core
Infrared-Faint Radio Sources: A New Population of High-redshift Radio Galaxies
, 2014 We present a sample of 1317 Infrared-Faint Radio Sources (IFRSs) that, for the first time, are reliably detected in the infrared, generated by cross-correlating the Wide-Field Infrared Survey Explorer (WISE) all-sky survey with major radio surveys.
Banfield, Julie K. +8 more
core +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Value Relevance of Control-based Consolidated Financial Statements [PDF]
, 2015 The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand.
Barcham, R, Bradbury, M
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 more
wiley +1 more source
EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H. +3 more
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Chemistry – A European Journal, EarlyView.Can hydrophobic, shape‐selective zeolites efficiently remove the persistent pharmaceutical CBZ from water? This work moves beyond the static picture of interaction energies by modeling diffusion with umbrella sampling and machine‐learned potentials. Even high intrinsic diffusion barriers can be overcome through exergonic adsorption from water, yielding
Jakob Brauer +4 more
wiley +1 more source
An analysis of the financial reporting compliance of South African public agricultural companies
Journal of Economic and Financial Sciences, 2016 This article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agriculture.
Ingrid Baigrie, Danie Coetsee
doaj +1 more source
Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]
, 2008 No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source