Results 61 to 70 of about 56,442 (258)

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley   +1 more source

Unveiling the Microvasculature: The Index of Microcirculatory Resistance and Its Expanding Role in Cardiovascular Care

Catheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Index of microcirculatory resistance (IMR) is a cutting‐edge, wire‐based tool that advances the capability assessment of coronary microvascular function. By utilizing distal coronary pressure and mean transit time under maximal hyperemia, IMR delivers consistent, reproducible insights into the microvasculature's dynamic health.
Joanna Sohn, Matthew A. Soderstrom, Ariana Ramirez, John‐Henry Dean, Raj Shah, Debanshu Roy, Kenneth Stone, Ariel Vinas, Bryan Ramsey, Charles Lin, Robert Chilton   +10 more
wiley   +1 more source

The impact of IFRS 16 on the financial position of selected companies from the WIG30 index [PDF]

Zeszyty Teoretyczne Rachunkowości, 2018
The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were
Mateusz Krawczak, Renata Dyląg
doaj   +1 more source

Value Relevance of Control-based Consolidated Financial Statements [PDF]

, 2015
The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand.
Barcham, R, Bradbury, M
core  

Diffusion of Carbamazepine in Hydrophobic Zeolites: A Comparative Study Using Classical and Machine‐Learned Potentials

Chemistry – A European Journal, EarlyView.
Can hydrophobic, shape‐selective zeolites efficiently remove the persistent pharmaceutical CBZ from water? This work moves beyond the static picture of interaction energies by modeling diffusion with umbrella sampling and machine‐learned potentials. Even high intrinsic diffusion barriers can be overcome through exergonic adsorption from water, yielding
Jakob Brauer, Richard Kendra, Carlos Bornes, Lukáš Grajciar, Michael Fischer   +4 more
wiley   +1 more source

Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Revista Ambiente Contábil
Purpose: The present theoretical essay aims to assess the impacts of normative changes on the topic through a comparative study of the standards, emphasizing the approach related to “substance over form”.
Jorge Katsumi Niyama, Paulo César de Melo Mendes   +1 more
doaj   +1 more source

Impactos da adoção do IFRS 16 em uma empresa brasileira arrendatária

Enfoque, 2020
O IASB, em 2016, publicou o IFRS 16, nova norma sobre leasing que substitui a IAS 17. Nesse contexto, este estudo buscou identificar as principais mudanças normativas decorrentes da adoção do IFRS 16 e, utilizando-se as demonstrações contábeis da ...
Renata Almeida Campanha, Odilanei Morais dos Santos   +1 more
doaj   +1 more source

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, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]

, 2014
Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core  

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

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