Results 141 to 150 of about 56,172 (268)

Recent Developments in Sustainable Composites for Printed Circuit Boards (PCBs): A Review

Macromolecular Materials and Engineering, Volume 311, Issue 4, April 2026.
This review presents the potential of using natural plant fibers and biodegradable polymers as sustainable printed circuit boards (PCBs). This review provides future directions in innovation and sustainable PCBs development. Bio‐composites PCBs are both environmentally friendly and sustainable due to the natural fibres they contain.
Erdem Selver, Ayca Dogrul Selver, Angela Daniela La Rosa, Abu Saifullah, Zhongyi Zhang, Stephen Driver, Jack Herring, Hom Nath Dhakal   +7 more
wiley   +1 more source

International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin, Gegenfurtner, Bernhard, Günther, Nina, Kaserer, Christoph   +3 more
core  

Multi‐Omics Analysis in Autoimmunity: Identification of MicroRNA Regulatory Networks and Cell‐Type‐Specific Dysregulations in Multiple Sclerosis and Type 1 Diabetes

MedComm, Volume 7, Issue 4, April 2026.
This study evaluates the expression of microRNAs (miRNAs) in three distinct immune subsets (CD14+ monocytes, neutrophils, and CD8+ T cells) in multiple sclerosis and type 1 diabetes, reporting the presence of unique alteration patterns. Our integrative multi‐omics analysis suggests that miRNAs play a pivotal role in the differentiation and migration of
Jacopo Ronchi, Roberta Rigolio, Davide Maria Trevisan, Angela Papagna, Angela Stabilini, Martina Gallinaro, Maria Letizia Fusco, Martina Gaia Cogo, Guido Cavaletti, Giovanni Malerba, Manuela Battaglia, Maria Foti   +11 more
wiley   +1 more source

Enhancing Mechanical and Flame‐Retardant Properties of Huntite‐Hydromagnesite Reinforced Polypropylene Composites With Calcite, Zeolite and Intumescent Flame Retardants

SPE Polymers, Volume 7, Issue 2, April 2026.
Thermal behavior of composites reinforced with synergistic materials. ABSTRACT As firefighting efforts increase daily, the use of fire‐resistant materials is also on the rise. However, those materials sometimes create other problems. The discovery that halogenated fire retardants are toxic is one example.
Mert Yücetürk, Buket Yücetürk, Gül Yılmaz Atay   +2 more
wiley   +1 more source

Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks

Business Ethics, the Environment &Responsibility, Volume 35, Issue 2, Page 1017-1037, April 2026.
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, Salvatore Polizzi, Enzo Scannella, Giuseppe Valenza   +3 more
wiley   +1 more source

Experience of other Nations in Convergence to IFRS [PDF]

The article explains the status of adoption of IFRSs in the major countries of the world. Study of the strategy adopted by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India becomes a ...
Muthupandian, K S
core   +1 more source

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, Volume 53, Issue 2, Page 708-732, April 2026.
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

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  

Retrospektiver Vergleich der Implementierung des IFRS 16

, 2020
Der am 1. Jänner 2019 in Kraft getretene Leasingstandard IFRS 16 hat zu erheblichen Auswirkungen auf die Geschäftsberichterstattung in IFRS Abschlüssen geführt. Im neuen Standard sind grundsätzlich alle Leasingverträge bilanziell auszuweisen, wodurch die im ehemals geltenden Leasingstandard IAS 17 beliebte „Off-Balance“-Methode deutlich eingeschränkt ...
openaire  

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