Results 71 to 80 of about 56,442 (258)
Revista Eniac Pesquisa, 2016 In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies.
Mariana Moreira Arrozio +2 more
doaj +1 more source
What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
core
Corporate governance in Turkey: implications for investments and growth [PDF]
, 2006 Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
On the nature of infrared-faint radio sources in the SXDF and VLA-VVDS fields
, 2017 Infrared-Faint Radio Sources (IFRSs) are an unusual class of objects that are relatively bright at radio wavelengths but have faint or undetected infrared counterparts even in deep surveys. We identify and investigate the nature of IFRSs using deep radio
Beelen, Alexandre +6 more
core +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
Effekter av ny leasingstandard IFRS 16 for børsnoterte foretak i Norge
Magma, 2018 Denne artikkelen forsøker å illustrere effekten på resultat, balanse og sentrale forholdstall ved implementering av ny regnskapsstandard for leieavtaler IFRS 16.
Harutjun Mesrobian +2 more
doaj +1 more source
Analysis Comparative of Asymmetric Information and Market Capitalization of Banking Before and After Adoption IFRS [PDF]
This research aimed to determine differences in asymmetric information and market capitalization before and after adoption International Financial Reporting Standard (IFRS).
Mulyaningsih, Ayu +1 more
core
Lexicography for specific purposes. Equivalence in bilingual and multilingual specialised dictionaries with reference to conceptual systems. [PDF]
, 2012 Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify -
Edelmann, Gerhard
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source