Results 81 to 90 of about 59,943 (258)

Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]

open access: yes, 2013
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  

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

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"

open access: yesمجلة 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  

Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]

open access: yes, 2018
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]

open access: yes, 2006
Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core   +1 more source

Smart Solutions for Sustainable Access and Technological Equity: The Effect of Energy Transition, Artificial Intelligence, and Digital Economy on Energy Poverty

open access: yesGeological Journal, EarlyView.
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]

open access: yes, 2014
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

open access: yesInternational Journal of Finance &Economics, EarlyView.
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]

open access: yes, 2008
No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core  

Host‐driven hepatic conversion of gut microbiota‐derived putrescine to spermidine mediates mannose's protective effects against hepatic steatosis in zebrafish

open access: yesiMeta, EarlyView.
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

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