Results 131 to 140 of about 56,054 (246)

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  

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

The theoretical aspects of IFRS 16 [PDF]

Международный бухгалтерский учет, 2017
V.S. Plotnikov, O.V. Plotnikova, V.I. Mel'nikov   +2 more
openaire   +1 more source

Do robots boost productivity? A quantitative meta‐study

Journal of Economic Surveys, EarlyView.
ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley   +1 more source

Robot Adoption and Occupational Health

Oxford Bulletin of Economics and Statistics, EarlyView.
ABSTRACT How does robotization affect occupational health? In this paper, we investigate the impact of robot diffusion on workplace accidents and deaths in Italy, for the period 2008–2018. We adopt an instrumental variables (IV) approach that exploits robot adoption in Japan and South Korea to deal with endogeneity.
Mattia Filomena, Francesco Principe
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  

SBP‐Box Transcription Factor JcSPL9 Regulates Both Seed Yield and Oil Content in the Biofuel Plant Jatropha curcas

Plant Biotechnology Journal, EarlyView.
ABSTRACT Jatropha curcas is a promising feedstock for biodiesel and bio‐jet fuels production; however, its seed yield is constrained by limited inflorescences. SPL9 is a member of the SBP‐box gene family that promotes the juvenile‐to‐adult phase transition.
Mingyong Tang, Xue Bai, Yaoping Xia, Ping Huang, Zeng‐Fu Xu   +4 more
wiley   +1 more source

Incorporation of MoO3 Nanoparticles Into Polypropylene Fibers via Melt Spinning: Investigation of Mechanical, Thermal, and Chromic Properties

Journal of Applied Polymer Science, Volume 143, Issue 11, March 15, 2026.
Pure PP and PP/MoO 3 filaments produced by melt spinning. ABSTRACT Polypropylene (PP) composite fibers containing 0.10, 0.20, and 0.50 wt% molybdenum oxide (MoO 3 ) nanoparticles were produced via melt spinning. In the present study, the effect of this addition on the mechanical, thermal, and chromic properties of the fibers was investigated.
Raphael Borges Magalhães Bergamini, Maria Inês Bruno Tavares, Camila Vicente de Farias, Fabiane Gomes de Oliveira, Karla Mayara Arguelles Simões, Diego de Holanda Saboya Souza   +5 more
wiley   +1 more source

Trends and Insights in Arab Audit Research: A Bibliometric Exploration

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, Volume 43, Issue 1, March 2026.
ABSTRACT This study employs bibliometric analysis to investigate audit research trends across five Arab countries—Jordan, Saudi Arabia, Egypt, Tunisia and the United Arab Emirates—each reflecting distinct sociopolitical, economic and legal contexts.
Zouhour Ben Hamadi, Peter Ghattas
wiley   +1 more source

Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality

Journal of Accounting Research, Volume 64, Issue 1, Page 127-180, March 2026.
ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON, PHILLIP LAMOREAUX, ROGER SIMNETT, ULRIKE THÜRHEIMER, ANN VANSTRAELEN   +4 more
wiley   +1 more source