Results 91 to 100 of about 56,442 (258)
IFRS-16 and Firm Investment: Leasing Commitment and Intensity
Sriwijaya International Journal of Dynamic Economics and BusinessGenerally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris +3 more
doaj +1 more source
An Unfolding Story: AlphaFold's View on Protein Flexibility
Helvetica Chimica Acta, EarlyView.AlphaFold confidence measures allow for detailed proteome‐wide characterization of protein flexibility. All flexibility measures increased substantially in the evolutionary transition from prokaryota to eukaryota. ABSTRACT The AlphaFold confidence measures are related to conformation distribution of the protein.
Gunnar Jeschke
wiley +1 more source
Quo vadis accounting and auditing in Turkey [PDF]
, 2017 The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni +1 more
core +1 more source
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
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
Various Aspects Regarding the Accounting of Leases to the User
CECCAR Business ReviewCompared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the ...
Marian SĂCĂRIN
doaj +1 more source
Pengaruh Penerapan Ifrs terhadap Kinerja Bank melalui Tata Kelola Perbankan yang Baik [PDF]
, 2013 Era globalisasi membawa dampak diperlukannya standar akuntansi global yang samaantara semua Negara. Dengan standar yang baik dan tata kelola yang baik, makadiharapkan kinerja Perusahaan juga akan semakin baik.
Pratiwi, C. W. (Caecilia) +1 more
core
Journal of Vinyl and Additive Technology, EarlyView.A combination of DOPO and APP flame‐retardants results in a V‐0 UL 94 rating. ABSTRACT In this study, we addressed the challenge of eliminating, during combustion, the flaming dripping behavior of polybutylene succinate flame retarded with ammonium polyphosphate, a key barrier to achieving a V‐0 rating in the UL 94 flammability test without excessive ...
Thuy Tien Thanh Nguyen +2 more
wiley +1 more source
, 2023 This study investigates how the adoption of the new accounting standard, IFRS 16 Leases, affects the value relevance of financial reporting. The study applies the Ohlson price model to determine the effects on both relative- and incremental value relevance, by utilizing market data for 2255 listed entities from 10 European countries.
Henrikhaugen, Theodor +1 more
openaire +1 more source
Lease accounting: an inquiry into the origins of the capitalization model.
De Computis, 2019 Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019.
José Morales Díaz +2 more
doaj +1 more source