Results 151 to 160 of about 57,176 (265)
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international [PDF]
Notre recherche propose d'identifier comment les analystes se réfèrent à l'information sectorielle publiée par les groupes et quelle place occupe l'information sectorielle dans leurs modèles financiers. Nombreuses sont les recherches qui se fondent sur l'
Frédéric Demerens, Pascale Delvaille
core
SPE Polymers, Volume 7, Issue 2, April 2026.Thermal behavior of composites reinforced with synergistic materials. ABSTRACT As firefighting efforts increase daily, the use of fire‐resistant materials is also on the rise. However, those materials sometimes create other problems. The discovery that halogenated fire retardants are toxic is one example.
Mert Yücetürk +2 more
wiley +1 more source
Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks
Business Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 1017-1037, April 2026.ABSTRACT This research investigates the disclosure of banking institutions by analyzing their annual reports to identify the determinants capable of signaling possible corruption scandals. A textual analysis was conducted on the financial reports of 42 Eurozone banks from the period 2013 to 2022.
Rodolfo Damiano +3 more
wiley +1 more source
Agent og prinsipal - Fra IAS 18 til IFRS 15
, 2018 Masteroppgave(MSc) i Master i regnskap og revisjon - Handelshøyskolen BI ...
Linås, Karianne, Larsen, Maria Elder
openaire +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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Robot Adoption and Occupational Health
Oxford Bulletin of Economics and Statistics, Volume 88, Issue 2, Page 343-353, April 2026.ABSTRACT How does robotization affect occupational health? In this paper, we investigate the impact of robot diffusion on workplace accidents and deaths in Italy, for the period 2008–2018. We adopt an instrumental variables (IV) approach that exploits robot adoption in Japan and South Korea to deal with endogeneity.
Mattia Filomena, Francesco Principe
wiley +1 more source
Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]
Cost Eff Resour Alloc, 2023 Espinosa O +8 more
europepmc +1 more source
, 2020 Normgivare presenterar kontinuerligt nya redovisningsstandarder för att anpassa redovisningen efter samhällsutvecklingen. En sådan standard är IFRS 15, som avsåg att harmonisera intäktsredovisning och göra den mer jämförbar, samt minimera risken för intäktsplanering som orsakade ett flertal skandaler runt millennieskiftet.
Gustafsson Dahlin, Jesper +1 more
openaire +1 more source
Experience of other Nations in Convergence to IFRS [PDF]
The article explains the status of adoption of IFRSs in the major countries of the world. Study of the strategy adopted by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India becomes a ...
Muthupandian, K S
core +1 more source