Results 31 to 40 of about 57,176 (265)
The first VLBI image of an Infrared-Faint Radio Source [PDF]
, 2008 Context: To investigate the joint evolution of active galactic nuclei and star formation in the Universe. Aims: In the 1.4 GHz survey with the Australia Telescope Compact Array of the Chandra Deep Field South and the European Large Area ISO Survey - S1 ...
A. W. Hotan +17 more
core +3 more sources
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆThis research paper aims to explore the impact of IFRS 15 on the income statement, and describe the accounting process according to GAAP. To achieve research aims, the financial statements (2019 – 2022) of Al-Khayata Al-Hadytha as a joint firm in Iraqi ...
Basheer Y. Ismail, Najat W. Khalid
doaj +1 more source
The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Does the mandatory adoption of International Financial Reporting Standard (IFRS) 15 "Revenue from contracts with customers” affect earnings quality?
Imen Mahfoudh, Sameh Kobbi-Fakhfakh
doaj +1 more source
The Impact of IFRS Changes on Companies’ Financial Indicators
Buhalterinės Apskaitos Teorija ir Praktika, 2021 The ever-changing economic environment changes the business conditions and performance and requires to reflect the changes on accounting information of legal entities. The development of International Financial Reporting Standards (IFRS) is a dynamic and
Inga Liutkevičiūtė +2 more
doaj +1 more source
Asia-Pacific Journal of Chemical Engineering, EarlyView.ABSTRACT A new type of thin‐film nanocomposite (TFN) membrane was synthesized by incorporating cellulose nanocrystals (CNCs) into a polyvinyl alcohol (PVA) top layer on a polycarbonate (PC) substrate via dip‐coating. The synthesized TFC and TFN membranes (PC/PVA TFC and PC/PVA‐CNC TFN membranes) were evaluated using contact angle measurement, field ...
Habib Etemadi +5 more
wiley +1 more source
Implementering av IFRS 15 –En fallstudie av ett företags implementeringsprocess och förmåga att hantera dess kritiska komponenter [PDF]
, 2016 och problem: Den 1 januari 2018 måste alla företag inom EU som följer IFRS i sin koncernredovisning anpassa sin rapportering till den nya intäktsstandarden IFRS 15.
Svensson, Elina, Wahlberg, Lisa
core
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Some aspects of a compilation of financial results (comprehensive income statement) for National Accounting Standards and IFRS [PDF]
, 2018 У статті вивчено питання важливості трансформації інформації відповідно до МСФЗ. Проведено порівняння методів формування Звіту про фінансові результати згідно П(С)БО та МСФЗ. Проведено аналіз обліку доходів та витрат за П(С)БО та МСФО. Досліджено основні
Калюжна, Карина Юріївна +1 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source