Results 121 to 130 of about 56,054 (246)
Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks
Business Ethics, the Environment &Responsibility, EarlyView.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
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
IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review [PDF]
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Five years later, the paper analyses the advancements in the accounting harmonisation process within European ...
Gabriele Guggiola
core
Why is competition in the European football market failing, and what should be done about it?
Economic Affairs, EarlyView.Abstract The European football (soccer) market increasingly funnels rents to superstar players and intermediaries while weakening competitive balance. We trace this dynamic to two forces: (a) technological innovation that globalised broadcasting and magnified superstar returns, and (b) legal rulings boosting player mobility and causing bidding wars ...
Magnus Henrekson, Lars Persson
wiley +1 more source
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 +2 more
core
Business Value of IT Investment: The Case of a Low Cost Airline’s Website [PDF]
, 2007 Using the case of a low cost airline company’s website we analyze some special research questions of information technology valuation. The distinctive characteristics of this research are the ex post valuation perspective; the parallel and comparative ...
Aranyossy, Márta
core +1 more source
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 +2 more
wiley +1 more source
Cogent Business & ManagementThe 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 +2 more
doaj +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