Results 171 to 180 of about 5,846,071 (248)

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source

Structural diversity and evolutionary constraints of oxidative phosphorylation. [PDF]

Cell Genom
Cabrera-Alarcón JL, Rosa-Moreno M, Sánchez-García L, Hernansanz-Agustín P, Jiménez-Gómez MC, Martínez F, Sánchez-Cabo F, Enríquez JA.   +7 more
europepmc   +1 more source

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

Accounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo, Ludovica Evangelista, Daniela Mancini, Gianluca Risaliti   +3 more
wiley   +1 more source

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

Accounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta, Chiara Demartini, Charl de Villiers   +2 more
wiley   +1 more source

Ammonium Polyphosphate: Modification Strategies and Synergistic Flame-Retardant Applications. [PDF]

Polymers (Basel)
Liu Y, Yang R, Qin Z, Zhang W, Li D.
europepmc   +1 more source

Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting

Accounting &Finance, EarlyView.
ABSTRACT This study examines whether the expansion of corporate sustainability reporting reflects substantive improvement or legitimacy‐oriented disclosure. Using hand‐collected sustainability reports from 364 U.S.‐listed Forbes Global 2000 firms (2018–2023), we classify GRI indicators by news direction and sensitivity and estimate firm fixed‐effects ...
Ramona Zharfpeykan, Julie Harrison
wiley   +1 more source

Invasive Fungal Rhinosinusitis: The First Histopathological Study in Vietnam. [PDF]

Head Neck Pathol
Tran GH, Luong KA, Ngo TP, Bui TM, Luong BA, Vu HA.   +5 more
europepmc   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

Accounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih, Rina Datt, Qingliang Tang, Abdullah Bugshan   +3 more
wiley   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market? [PDF]

Heliyon
Mohamed Amer AM, Azimli A, Wole Adedokun M.   +2 more
europepmc   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie, Helen Spiropoulos, Peter Wells   +2 more
wiley   +1 more source