Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]
Espinosa O +8 more
europepmc +1 more source
Operating segments:the usefulness of IFRS 8 [PDF]
Crawford, Louise +3 more
core +1 more source
REQUEST OF THE EUROPEAN DEVELOPMENT AND GLOBALIZATION: THE PAYMENT BASED ON SHARES (IFRS 2) [PDF]
The share-based payment represents, for sure, a challenge for thebusiness world in Romania and will certaintly gain ground. The initialacknowledgement is made in compliance with the rules provided in the GeneralFrame for drawing up and presentation of ...
Gheorghe Lepadatu
core
What Are The Drivers of Labor Productivity in Italy?
ABSTRACT This paper introduces a novel sign restriction identification within a structural Bayesian vector autoregression (VAR) to analyse how labour productivity responds to supply and demand shocks and to quantify the contribution of shocks to cyclical fluctuations.
Josué Diwambuena, Francesco Ravazzolo
wiley +1 more source
Machine learning-guided evolution of pyrrolysyl-tRNA synthetase for improved incorporation efficiency of diverse noncanonical amino acids. [PDF]
Zhang Q +16 more
europepmc +1 more source
The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands [PDF]
The consequences of international accounting standards are likely to reach beyond the impact on financial statements. This paper demonstrates one of the economic implications of international standards.
Jong, A. de +2 more
core +1 more source
ABSTRACT The 21st century has witnessed a surge in the number of global corporate responsibility (GCR) frameworks issued by international organizations (IOs). Our study investigates whether and to what extent these frameworks shape businesses' Corporate Social Responsibility (CSR) communications.
Adam William Chalmers +1 more
wiley +1 more source
A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]
Molina-Sánchez H +2 more
europepmc +1 more source
Invasive Fusarium rhinosinusitis in COVID-19 patients: report of three cases with successful management. [PDF]
Erami M +8 more
europepmc +1 more source
Diversity Snapshots: Intermodal Analysis of Firm Diversity Discourse
ABSTRACT Pictures are a powerful medium to communicate complex and emotive messages. In particular, the human face expresses corporate culture including diversity and equal opportunity. However, despite the recent visual turn in accounting and finance, quantitative research on diversity in photos is scant because automated solutions for identifying and
Jacqueline Gagnon, Alisher Mansurov
wiley +1 more source

