Results 81 to 90 of about 59,943 (258)
Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
core
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley +1 more source
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
Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
core
Corporate governance in Turkey: implications for investments and growth [PDF]
Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core +1 more source
ABSTRACT The integration of energy transition, artificial intelligence, and the digital economy represents a significant shift in the global effort to combat energy poverty and offers innovative tools and approaches to increase energy access, efficiency, and affordability for underserved populations. This study examines the impact of energy transition,
Abdulmuttalip Pilatin +4 more
wiley +1 more source
Accounting and accountability in Fiji: A review and synthesis [PDF]
This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core
Material ESG Performance and Bid Premium in Merger and Acquisition Deals
ABSTRACT This study examines the firm‐level and country‐level environmental, social, and governance (ESG) performance on bid premiums in cross‐border mergers and acquisitions (M&A) transactions. We document considerable variations in bid premiums. Higher carbon emissions are associated with higher bid premiums, suggesting that acquirers may perceive ...
Ndubuisi Ezenwa +2 more
wiley +1 more source
Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]
No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core
Evidence for liver metabolism of gut‐derived microbial compounds into beneficial secondary metabolites has been lacking. Here, we demonstrate that Cetobacterium somerae (C. somerae), enriched by mannose supplementation under high‐fat diet conditions, convert arginine into putrescine.
Delong Meng +10 more
wiley +1 more source

