Results 191 to 200 of about 3,945 (302)

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

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

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

Why did Putin invade Ukraine? A theory of degenerate autocracy

American Journal of Political Science, EarlyView.
Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley   +1 more source

Intumescent Coatings and Their Applications in the Oil and Gas Industry: Formulations and Use of Numerical Models. [PDF]

Polymers (Basel)
Hafiz T, Covello J, Wnek GE, Melaiye A, Wei Y, Ji J.   +5 more
europepmc   +1 more source

APPLICATION OF PROVISIONS OF IFRS (IFRS) 9 «FINANCIAL INSTRUMENTS» TO THE ACCOUNTING OF RECEIVABLES [PDF]

Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, 2016
openaire   +1 more source

Insights From Academic Research on IFRS 9: A Review of the Literature

Australian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source