Results 91 to 100 of about 57,176 (265)
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
From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres
Sustainable Development, EarlyView.ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
The Impact of IFRS 15 on Earnings Quality in businesses such as hotels: critical evidence from the Iraqi environment. [PDF]
African Journal of Hospitality, Tourism and Leisure, 2019 The aim of this study is to investigate the effect of IFRS 15 adoption on contracts’ revenue from customers in the amount and the quality of accounting profits in the Iraqi environment which are known for their volatility, essential continuity and ...
Anmar Muhsein Hameed +2 more
doaj
Loyalty Programs. The Experience of Foreign Countries
Учёт. Анализ. Аудит, 2019 The article is dedicated to the detailed analysis of the current international practice of accounting of loyalty programs in compliance with the adopted International standard (IFRS) 15 “Revenue from Contracts with Customers”.
ERZIBAT G. Gasanova
doaj +1 more source
THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]
, 2017 This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core
A market-consistent framework for the fair evaluation of insurance contracts under Solvency II [PDF]
, 2019 The entry into force of the Solvency II regulatory regime is pushing insurance companies in engaging into market consistence evaluation of their balance sheet, mainly with reference to financial options and guarantees embedded in life with-profit funds ...
Casalini, R. +3 more
core +2 more sources
Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico
Sustainable Development, EarlyView.ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia +2 more
wiley +1 more source
Adoption of IFRS 15 in Brazilian companies and its consequences on analysts' forecasts
EnfoqueObjective: To verify the relationship between the adoption of IFRS 15 and the forecast of financial analysts for companies listed on the Brazilian stock exchange in the period from 2012 to 2021. Method: The sample included 1,013 observations (firm-year)
Patrícia Pain +2 more
doaj +1 more source
Journal of Vinyl and Additive Technology, Volume 31, Issue 2, Page 339-355, March 2025.Effecft of co‐doping polyaniline with phosphoric acid and phytic acid on the heat release rate of polyethylene. Abstract Polyolefins, such as polyethylene (PE), are highly flammable and electrically insulative, limiting their applicability. The study explored the flame‐retardancy and electrical conductivity of PE/polyaniline (PE/PANI) nanocomposites ...
Akeem Adisa +4 more
wiley +1 more source