Results 111 to 120 of about 4,306,199 (277)
Examination of ALTEO PLC.’s leases transactions in the light of IFRS 16 and hungraian regulation
, 2020 Dolgozatom témája az újonnan hatályba lépő IFRS 16 nemzetközi lízingstandard alkalmazásának bemutatása az ALTEO Nyrt. beszámolóján keresztül. A szakdolgozatom első felében feldolgoztam a témában aktuális szakirodalmat, majd az ALTEO Nyrt.
Markos, Attila Martin
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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
Income Mobility, Automation, and Occupational Licensing
Southern Economic Journal, EarlyView.ABSTRACT Technological change has long been tied with distributional concerns due to displacement against certain skills on labor markets. Short‐run dislocations could create scarring in the long run. For example, shifts against less skilled workers with children could limit their ability to improve the inter‐generational income mobility of their ...
Vincent Geloso +2 more
wiley +1 more source
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements [PDF]
Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their 2004 financial statements from
Sættem, Frode +2 more
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Safety Science and Technology, EarlyView.By in situ reaction blending, DOPO‐HQ and THEIC were added to PLA with MDI to construct a phosphorus containing polyurethane network, which significantly improved the flame retardant and anti‐dripping properties of polylactic acid composites. ABSTRACT Polylactic acid (PLA) is highly flammable and prone to severe melt dripping during combustion, which ...
Chiyuan Chen +4 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
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Karl A. Muller +2 more
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Australian Journal of Agricultural and Resource Economics, EarlyView.ABSTRACT Alongside the 2024–2025 review of the National Electricity Market, Australian energy companies faced the most significant reforms to climate disclosures in corporate history. Specifically, the Australian Sustainability Reporting Standard for Climate‐related Disclosures (AASB S2) was announced in September 2024, after which all entities falling
Tracey Dodd +2 more
wiley +1 more source
The value relevance of IFRS 16 on the Swedish market
, 2020 The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts.
Hansson Brusewitz, Matilda +1 more
openaire +1 more source