Results 101 to 110 of about 417,201 (254)
Issues in corporate governance [PDF]
On September 29, 2002, William J. McDonough, President of the Federal Reserve Bank of New York, delivered the William Taylor Memorial Lecture in Washington, D.C., at an event cosponsored by the William Taylor Memorial Fund and the Group of Thirty, a ...
William J. McDonough
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Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature [PDF]
Ovidius University Annals: Economic Sciences SeriesThe present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments
Ioana Gemenel +1 more
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Revista Criterio Libre, 2018 The article analyzes the effects of the implementation of Resolution 743 of 2013 on the accounting information of public companies in the Colombian electricity sector, which refers to the adoption of International Financial Reporting Standards (
Edison Fredy León Paime +1 more
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International Financial Reporting Standards and banking regulation: A comeback of the state? [PDF]
The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine ...
Grasl, Maximilian
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Accounting for goodwill under FRS136 : case of Malaysian plantation companies [PDF]
, 2010 The introduction of FRS (financial reporting standards) 136 to Malaysian PLC’s (public limited company) in 2006 indirectly formalized accounting for purchased goodwill for the first time.
Ismail, Hashanah, Yusof, Nurul Adillah
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Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?
Agribusiness, EarlyView.ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley +1 more source
Analizar el impacto de la adopción o convergencia por primera vez de la NICSP 17, propiedad planta y equipo en la entidad gubernamental -FINANDENA-, de acuerdo con los estados financieros de la vigencia fiscal 2012 [PDF]
, 2014 Esta investigación ha tenido como objetivo analizar el impacto de la adopción o convergencia de las Normas Internacionales de Contabilidad para el Sector Público NICSP No 17 - Propiedad Planta y Equipo, en la Entidad Financiera de Desarrollo ...
Castiblanco González, Martha Lucia +1 more
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Agribusiness, EarlyView.ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner +3 more
wiley +1 more source
THE ASSOCIATION BETWEEN ACCOUNTING STANDARDS, THE LEGAL FRAMEWORK AND QUALITY OF FINANCIAL REPORTING
Pravo, 2017 The field of accounting is regulated by legal, professional or internal regulations. Accounting provides useful information to decision-makers. In the way the business environment has been changed, so have changed the accounting standards governing the ...
Jana Cvijić
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