Results 141 to 150 of about 56,054 (246)
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland [PDF]
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior ...
Karol Marek KLIMCZAK
core
Journal of Applied Polymer Science, Volume 143, Issue 8, February 20, 2026.A synergistic flame retardant containing melamine polyphosphate and zinc borate was prepared and applied to provide rLLDPE/CaCO3 composites with superior flame retardancy. ABSTRACT The use of recycled thermoplastics is crucial for addressing environmental challenges such as waste management and sustainability.
Antonio Benjamim Mapossa +2 more
wiley +1 more source
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research [PDF]
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of ...
Jörg-Markus Hitz +2 more
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Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, Volume 35, Issue 2, Page 1684-1711, February 2026.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Empower users of financial information as the IASC Foundation's stakeholders [PDF]
Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
core +1 more source
Exploring the Parameter Space of Colloidal High‐Entropy Alloy Synthesis Methods
ChemistryEurope, Volume 4, Issue 2, February 2026.We present a systematic study of the parameter space of a simple colloidal synthesis method in which high‐entropy alloy (HEA) nanoparticles (NPs) are formed in triethylene glycol. Ultra‐small (1‐3 nm), single‐phase HEA nanoparticles are obtained via a hot‐injection approach.
Danielle Getz +7 more
wiley +1 more source
Implications of the new accounting model for leases
Ekonomski Vjesnik, 2019 Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets.
Ivan Čevizović, Ivo Mijoč
doaj
Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international [PDF]
Notre recherche propose d'identifier comment les analystes se réfèrent à l'information sectorielle publiée par les groupes et quelle place occupe l'information sectorielle dans leurs modèles financiers. Nombreuses sont les recherches qui se fondent sur l'
Frédéric Demerens, Pascale Delvaille
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Journal of Applied Polymer Science, Volume 143, Issue 4, January 20, 2026.Scheme illustrating the evolution of mechanical, thermal, and rheological properties from the 100% LDO sample to the 100% DGEBA resin sample across six studied compositions with varying LDO:DGEBA ratios. ABSTRACT This study investigates the incorporation of limonene dioxide (LDO), a bio‐based epoxide, into bisphenol A diglycidyl ether (DGEBA) epoxy ...
Francine B. Takamoto +5 more
wiley +1 more source
Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]
Cost Eff Resour Alloc, 2023 Espinosa O +8 more
europepmc +1 more source