Results 91 to 100 of about 5,846,071 (248)

Hedging in light of the application of IFRS 9

مجلة الدراسات الاقتصادية والادارية
       The research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39.
Teacher Dr. Saja Alshaikhli
doaj   +1 more source

Diagnostic Accuracy and Feasibility of Quantitative Flow Ratio at Low Frame Rate Angiography: The Prospective Multicentre Australian AVALON Study

Catheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Background Quantitative Flow Ratio (QFR) is a well‐established, non‐hyperemic, angiographic, wire‐free predictor of ischemia when compared to Fractional Flow Reserve (FFR). However, its diagnostic accuracy at low frame rates (< 10 frames/second), commonly used in contemporary practice to minimize radiation exposure, has not been evaluated ...
Joseph M. O'Brien, Michael Zhang, Thomas J. Ford, Peter J. Psaltis, Jessica A. Marathe, Jayant Ravindran, Rajan Rehan, Vidushi Tripathi, Eleanor Redwood, Kelly Easey, Adam J. Brown, Derek P. Chew, Andy Yong, Dennis T. L. Wong   +13 more
wiley   +1 more source

The change of accounting financial assets due to influence of IFRS 9

, 2016
A dolgozat témáját a pénzügyi instrumentumok értékeléséről, nyilvántartásáról és elszámolásáról szóló új Nemzetközi Pénzügyi Beszámolási Standard (International Financial Reporting Standards, továbbiakban IFRS), az IFRS 9 adja, amely hatályba lépésének ...
Varga, Alexandra Ildikó
core  

Use of Intracoronary Pressure Wire Assessment and Association With Outcomes: Insights From the British Cardiovascular Intervention Society National Database

Catheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Background Despite recommendations in international guidelines, Intracoronary pressure wire assessment (PWA) utilization remains limited in clinical practice. This study aims to describe (i) trends of PWA during Percutaneous coronary interventional (PCI), (ii) factors that predict its application, and (iii) association with in‐hospital ...
Hussein Bashar, Muhammad Rashid, Mamas A. Mamas, Nick Curzen   +3 more
wiley   +1 more source

Modeling the Probability of Default Term Structure Using Different Methodologies Under IFRS 9

International Journal of Financial Studies
To mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks’ loan portfolio called loan loss provisions (LLPs) or provisions for bad debts.
Kgotso Rudolf Moremoholo, Sandile Charles Shongwe, Frans Frederick Koning   +2 more
doaj   +1 more source

أثر احتساب الخسائر الائتمانية المتوقعة وفقاً لمعيار التقارير المالية الدولي (IFRS 9) في جودة المستحقات "دراسة تحليلية على المصارف التقليدية المدرجة في سوق دمشق للأوراق المالية"

مجلة جامعة دمشق للعلوم الاقتصادية و السياسية, 2022
يهدف البحث إلى دراسة أثر احتساب الخسائر الائتمانية المتوقعة وفقاً لمعيار التقارير المالية الدولي (IFRS 9) في جودة مستحقات المصارف التقليدية المدرجة في سوق دمشق للأوراق المالية، وذلك بالاعتماد على البيانات المالية المنشورة للسنة المنتهية في 31 كانون ...
نور الدين موالدي
doaj  

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

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, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

التحديات المعاصرة لمراجعة الأدوات المالية في ظل تطبيق IFRS 9

المجلة الدولية للعلوم الإنسانية والاجتماعية
سعت هذه الدراسة إلى استكشاف أبرز الصعوبات المهنية والفنية التي يواجهها المراجعون القانونيون في مدينة طرابلس عند فحص الأدوات المالية وفق متطلبات المعيار الدولي لإعداد التقارير المالية IFRS 9. ويأتي هذا الاهتمام نتيجة التغير الجوهري الذي أدخله المعيار على
سهام مصباح بازينة
doaj   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +1 more source