Results 121 to 130 of about 56,172 (268)

Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]

We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas, Lisa Evans, Paul André   +2 more
core  

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, Barnaby Young, Jerry Menikoff, Julian Savulescu, G. Owen Schaefer   +4 more
wiley   +1 more source

IFRS 16 Vuokrasopimukset -standardin haasteet tilintarkastuksen näkökulmasta

, 2021
IFRS 16 Vuokrasopimukset -tilinpäätösstandardi korvasi IAS 17 -standardin ja tuli sovellettavaksi 1.1.2019 ja sen jälkeen alkaneilta tilikausilta. Uusi standardi muutti sitä soveltavien yhtiöiden kirjanpitokäytäntöä merkittävästi vuokrasopimusten osalta.
openaire   +1 more source

EU adoption of the IFRS 8 standard on operating segments [PDF]

In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the ...
Nicolas Véron
core   +1 more source

Government Financial Reporting: A Study of Nested Controversy

Financial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
core  

Bank IPOs and Regulations: Cross‐Country Evidence

Financial Review, EarlyView.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki, Dimitrios Gounopoulos, Georgios P. Kouretas   +2 more
wiley   +1 more source

Hematopathology Practice in the Digital Era: What has Changed?

International Journal of Laboratory Hematology, EarlyView.
ABSTRACT Hematopathology workflows are complex, since they include numerous data points necessary for guiding further testing, diagnosis, and patient management. The workflows start with complete blood cell counts, with subsequent morphologic evaluation of peripheral blood (PB) and bone marrow (BM).
Olga Pozdnyakova
wiley   +1 more source

The moderating role of environmental factors between institutional isomorphic pressures and the adoption of IFRS for SMEs: application of SEM

Cogent Business & Management
The purpose of the study was to assess the effect of institutional isomorphic pressures on the adoption of IFRS for SMEs in Ghana. This study administered a questionnaire to collect primary data to assess the relationship between the variables ...
Paul Muda, Kingsley Tornyeva, John MacCarthy   +2 more
doaj   +1 more source

Sonderfragen des neuen Leasingstandards IFRS 16

, 2020
Der mit 1.1.2019 anzuwendende neue Leasingstandard IFRS 16 hat im Grunde die seit Jahrzehnten praktizierte Leasingbilanzierung verändert. Für die Unternehmen bedeutete dies neue Anforderungen, für deren Erfüllung maßgebliche Änderungen, Prozessanpassungen und Implementierungen neuer IT-Tools erforderlich waren.
openaire