Results 121 to 130 of about 57,176 (265)
Cogent Business & ManagementWe empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region.
Abdulwahab Mujalli +4 more
doaj +1 more source
EU adoption of the IFRS 8 standard on operating segments [PDF]
In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the ...
Nicolas Véron
core +1 more source
Accounting &Finance, EarlyView.ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta +2 more
wiley +1 more source
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas +2 more
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Why did Putin invade Ukraine? A theory of degenerate autocracy
American Journal of Political Science, EarlyView.Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley +1 more source
Assessing Risk Thresholds in Controlled Human Infection Models (CHIM)
Bioethics, EarlyView.ABSTRACT Controlled Human Infection Models (CHIMs) are a type of clinical trial involving deliberately exposing human volunteers to an infectious agent. Compared to studies of natural infection, CHIMs offers distinctive benefits, from the ability to study presymptomatic infection to a direct assessment of the efficacy of vaccines and therapeutics in a ...
Alexa Nord‐Bronzyk +4 more
wiley +1 more source
THE EFFECTS OF THE ADOPTION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS ON THE COMPANY’S PERFORMANCE [PDF]
Global Economic ObserverThe Standard IFRS 15 - Revenues from Contracts with Customers was developed by the IASB in order to replace some of the IAS and US GAAP standards still in force, as well as to introduce significant changes to the accounting of revenues.
ANDREEA PAULA DUMITRU
doaj
Integrating IFRS 15 into budgeting and cost estimation for software companies
Entrepreneurship and Sustainability IssuesIn today’s digital economy, software projects, including customized development, software-as-a-service arrangements, and usage-based components, require financial planning mechanisms that ensure coherence between technical execution and financial ...
Veronica Grosu +4 more
doaj +1 more source
Implementering av IFRS 15 i bygg- og anleggsbransjen
, 2022 Masteroppgave(MSc) i Master i regnskap og revisjon - Handelshøyskolen BI ...
openaire +1 more source
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
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