Results 51 to 60 of about 56,054 (246)
Interpretation of the concept of liabilities in lease accounting
Revista de Contabilidad: Spanish Accounting ReviewThe reform of lease accounting for lessees has brought about a major change that has required the interpretation of the concept of assets and liabilities.
Horacio Molina-Sánchez +2 more
doaj +1 more source
Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]
, 2014 The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
core +1 more source
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
core
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core +1 more source
iMeta, EarlyView.Evidence for liver metabolism of gut‐derived microbial compounds into beneficial secondary metabolites has been lacking. Here, we demonstrate that Cetobacterium somerae (C. somerae), enriched by mannose supplementation under high‐fat diet conditions, convert arginine into putrescine.
Delong Meng +10 more
wiley +1 more source
Recent Developments in Sustainable Composites for Printed Circuit Boards (PCBs): A Review
Macromolecular Materials and Engineering, EarlyView.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 +7 more
wiley +1 more source
The Advantages that IFRS 16 Brings to the Economic Environment [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 The International Accounting Standards Board issued in January 2016 IFRS 16 Standard"Lease Contracts" that will replace IAS 17, the current Standard on "Lease Contracts". Theapplication of IFRS 16 is mandatory beginning with January 2019.
Tudor Liviu-Alexandru
doaj
Polymer Composites, EarlyView.Multiscale composite reinforced with silane‐modified ramie fiber and clay. ABSTRACT Multiscale polymer composites combining natural fibers and layered silicates can balance stiffness, toughness, and thermal stability when interfacial interactions are properly engineered.
Daniel Rossi Klein +4 more
wiley +1 more source