Results 31 to 40 of about 56,442 (258)
Context. Infrared Faint Radio Sources (IFRS) are extragalactic emitters clearly detected at radio wavelengths but barely detected or undetected at optical and infrared wavelengths, with 5 sigma sensitivities as low as 1 uJy. Aims.
Alonso-Herrero +52 more
core +1 more source
The first VLBI image of an Infrared-Faint Radio Source [PDF]
Context: To investigate the joint evolution of active galactic nuclei and star formation in the Universe. Aims: In the 1.4 GHz survey with the Australia Telescope Compact Array of the Chandra Deep Field South and the European Large Area ISO Survey - S1 ...
A. W. Hotan +17 more
core +3 more sources
The impacts of IFRS 16 on airlines
This study addresses the effects of the adoption of IFRS 16 on the passenger air transport sector. With practical effects for financial years beginning on or after 1 January 2019, IFRS 16 established the standardisation of a single accounting modelfor all leases, whether operating or financial.
José Ribeiro +2 more
openaire +1 more source
The paper assesses the effect of transitioning to IFRS 16 on Baltic listed companies’ financial performance. The results revealed that 74.63% of sample companies were affected with an average 8.68% increase in total assets and 13.03% increase in total ...
Legenzova Renata, Žilaitytė Liveta
doaj +1 more source
VLBI detection of an Infrared-Faint Radio Source [PDF]
Infrared-Faint Radio Sources represent a new and unexpected class of object which is bright at radio wavelengths but unusually faint at infrared wavelengths.
Adam Deller +14 more
core +4 more sources
ABSTRACT A new type of thin‐film nanocomposite (TFN) membrane was synthesized by incorporating cellulose nanocrystals (CNCs) into a polyvinyl alcohol (PVA) top layer on a polycarbonate (PC) substrate via dip‐coating. The synthesized TFC and TFN membranes (PC/PVA TFC and PC/PVA‐CNC TFN membranes) were evaluated using contact angle measurement, field ...
Habib Etemadi +5 more
wiley +1 more source
Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
IFRS 16 – leasingsopimusten standardiuudistus lentoyhtiöiden näkökulmasta [PDF]
Yksi tämän hetken ajankohtaisimmista muutoksista kaikille niille yrityksille, jotka raportoivat kansainvälisen IFRS-tilinpäätöskäytännön mukaan, on vuoden 2019 alusta voimaan astuva muutos vuokra- eli leasingsopimusten kirjanpitokäsittelyssä.
Ojala, Anni
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source

