Results 121 to 130 of about 15,473 (295)

The Impact of the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou   +3 more
wiley   +1 more source

FORCED MIGRATIONS OF JEWISH POPULATION IN INDEPENDENT STATE OF CROATIA

open access: yes, 2013
U radu se obrađuju prisilne migracije židovskog stanovništva, odnosno odlazak iz Nezavisne Države Hrvatske zbog progona tijekom Drugoga svjetskog rata i traženje utočišta u Kraljevini Italiji i na područjima koja je Kraljevina Italija anektirala ili ...
KARAKAŠ OBRADOV, Marica   +1 more
core  

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

open access: yesInternational Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

History Painting in the Collections of the War Archive and Museum of the Independent State of Croatia

open access: yes
U članku se raspravlja o pet primjera historijskoga slikarstva u Hrvatskoj vezanih uz sakupljačku aktivnost Ratnoga arhiva i muzeja NDH. U sklopu djelovanja spomenute institucije nabavljeni su putem otkupa, primopredaje ili darovanja: Hrvatski borac iz ...
Gotić, Kristijan, Kokeza, Ivan
core   +1 more source

The Legal Terminology in the Time of the Independent State of Croatia

open access: yes, 2020
Razvoj hrvatske pravne terminologije svoj službeni početak bilježi sredinom 19. stoljeća kada je hrvatski jezik postao službeni. U to vrijeme, u Habsburškoj Monarhiji, nastaje i prvi četverojezični pravni rječnik u kojem je svoje mjesto pronašao i ...
Hrenić, Endrina
core  

Psychometric Evaluation and Clinical Norms of a Dutch Version of the Body Uneasiness Test Among Individuals With Self‐Reported Eating Disorder Pathology

open access: yesJournal of Clinical Psychology, EarlyView.
ABSTRACT Introduction The present study evaluates the psychometric properties and provides normative data for the Dutch Body Uneasiness Test. The instrument was administered to a clinical sample (N = 448) and a community‐based sample (N = 223). The Body Uneasiness Test was translated and back‐translated.
Lanaya M. van Uffelen   +2 more
wiley   +1 more source

The Administration of the Independent State of Croatia on the Island of Korčula

open access: yes, 2011
U ovom radu se prikazuje ustroj i djelovanje instanci vlasti Nezavisne Države Hrvatske (NDH) na otoku Korčuli. Uz prikaz procesa preuzimanja vlasti u Kotarskoj oblasti i općinskim upraviteljstvima, analizira se stvarni djelokrug naspram njemačke vojne ...
Barčot, Tonko, Tonko Barčot
core  

Projections of Meteorological Drought and Potential Evapotranspiration Using the RegCM4 Over Northeastern Iran

open access: yesInternational Journal of Climatology, EarlyView.
We downscale CanESM2 with the Regional Climate Model version 4 (20 km) and evaluate against 15 stations to derive monthly PET (Hargreaves–Samani) and SPEI for northeastern Iran (1990–2009, 2040–2059, 2080–2099). Results show robust PET increases and a shift toward more negative monthly SPEI—especially April–September—indicating earlier onset and longer
Nasrin Salehnia   +6 more
wiley   +1 more source

Attainment of international legal status on the part of the Republic of Croatia (25th june 1991)

open access: yesZbornik Radova Pravnog Fakulteta u Splitu, 2013
The emergence of the Republic of Croatia as a subject of the international law cannot be considered exclusively in the context of its international recognition. Croatia emerged as an international law subject upon proclamation of its own independence and,
Davorin Rudolf
doaj  

The Catholic Church and the Independent State of Croatia: Controversies

open access: yes, 2019
Odnos Nezavisne Države Hrvatske i Katoličke crkve ne može se sagledati u kontekstu crnog i bijelog. Postoje značajni dokazi koji nam ukazuju da je crkva, a i njezin kler bio umiješan u rad ustaškog režima.
Telenta, Lana
core  

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