Results 141 to 150 of about 57,403 (272)
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland [PDF]
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior ...
Karol Marek KLIMCZAK
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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
IFRS 15 Inntekt fra kundekontrakter : Endringer i regnskapsføringen
, 2016 Masteroppgave(MSc) i Master i regnskap og revisjon - Handelshøyskolen BI ...
Lønmo, Ingrid, Nerdrum, Linn Therese
openaire +1 more source
FACTORS INFLUENCING THE EXTENT OF CORPORATE COMPLIANCE WITH IFRS. THE CASE OF HUNGARIAN LISTED COMPANIES [PDF]
Since 2005 European listed companies report their financial figuresbased on IFRSs. This paper investigates whether Hungarian listed companies complywith IFRS disclosure requirements, identifying some factors associated with the levelof compliance ...
Dumitru Matis +2 more
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A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Australian Accounting Review, EarlyView.ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage +2 more
wiley +1 more source
The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot +2 more
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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
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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Climate Regulation and ESG Disclosure in Maritime Transport
European Financial Management, EarlyView.ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika +1 more
wiley +1 more source
Examining dual accounting systems in Europe. [PDF]
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar +1 more
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