Results 151 to 160 of about 3,945 (302)
Income Mobility, Automation, and Occupational Licensing
Southern Economic Journal, EarlyView.ABSTRACT Technological change has long been tied with distributional concerns due to displacement against certain skills on labor markets. Short‐run dislocations could create scarring in the long run. For example, shifts against less skilled workers with children could limit their ability to improve the inter‐generational income mobility of their ...
Vincent Geloso +2 more
wiley +1 more source
Journal of Vinyl and Additive Technology, Volume 31, Issue 2, Page 339-355, March 2025.Effecft of co‐doping polyaniline with phosphoric acid and phytic acid on the heat release rate of polyethylene. Abstract Polyolefins, such as polyethylene (PE), are highly flammable and electrically insulative, limiting their applicability. The study explored the flame‐retardancy and electrical conductivity of PE/polyaniline (PE/PANI) nanocomposites ...
Akeem Adisa +4 more
wiley +1 more source
Journal of Vinyl and Additive Technology, EarlyView.A combination of DOPO and APP flame‐retardants results in a V‐0 UL 94 rating. ABSTRACT In this study, we addressed the challenge of eliminating, during combustion, the flaming dripping behavior of polybutylene succinate flame retarded with ammonium polyphosphate, a key barrier to achieving a V‐0 rating in the UL 94 flammability test without excessive ...
Thuy Tien Thanh Nguyen +2 more
wiley +1 more source
مجلة جامعة دمشق للعلوم الاقتصادية و السياسيةهدفت الدراسة إلى بيان أهمية تطبيق معيار التقارير المالية الدولي IFRS 9 من خلال إلقاء الضوء على التأثيرات الناجمة عن التحول من معيار المحاسبة الدولية IAS 39 إلى معيار التقارير المالية الدولي IFRS 9، عن طريق توضيح أوجه الاختلاف وأهم التعديلات بين ...
ديمة طليمات
doaj
МСФО (IFRS) 9 "Финансовые инструменты"
The problems of transition to IFRS 9 of Russian organizations and the preparation of the first reporting according to the international standard are becoming more and more actual, as the reporting prepared according to IFRS 9 is more clear, high-quality,
Chan L.N.
core
The End of Self‐Regulation: Will the Football Governance Act 2025 Fix the National Game?
The Modern Law Review, EarlyView.The Football Governance Act 2025 is a watershed. It upends the model of self‐regulation that has defined how the game has been run in England and Wales for over a century‐and‐a‐half. The newly created Independent Football Regulator will exercise control over clubs, owners, and competition organisers.
Jan Zglinski
wiley +1 more source
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions
Journal of Accounting Research, EarlyView.ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley +1 more source
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
IFRS 9 Financial Instruments : The effect on Swedish banks after IFRS 9 transition
, 2019 Bakgrund: En ny reglering har införts den 1 januari 2018, vilket är IFRS 9 finansiella instrument som ersätter IAS 39. Värdering och redovisning förändras från en objektiv till en subjektiv bedömning av kreditförluster.
Fischer, Daniel, Fjellstedt, Hanna
core
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source