Results 31 to 40 of about 317 (181)
Gusau Journal of Accounting and Finance, 2023 The study examined the effect of trialability and observability of IPSAS on accrual basis IPSASIMPL in Nigeria. 656 accounting staff of all the 29 Federal Government ministries in Abuja constitute the population of the study.
Aliyu Abdullahi Ahmed, Zakari Usman
doaj +1 more source
Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data
American Journal of Political Science, EarlyView.Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr +2 more
wiley +1 more source
ASSESSING THE QUALITY OF IPSAS-BASED FINANCIAL REPORTS OF THE SUPRANATIONAL ORGANIZATIONS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The study aims at accessing the quality of IPSAS-based financial reports of intergovernmental organizations, which have fully adopted the accrual basis of accounting. The quality assessment contemplates the empirical estimation of the financial reports’
V. Ambarchian, M. Ambarchian
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Off‐midline versus supraumbilical specimen extraction sites in robot‐assisted radical prostatectomy
BJU International, EarlyView.Objectives To compare two different specimen extraction sites (SES) (off‐midline [OM] vs. supraumbilical) for the incidence of incisional hernias (IHs) and to evaluate different risk factors for their occurrence after robot‐assisted radical prostatectomy.
Jonathan Vollemaere +9 more
wiley +1 more source
Dialog, EarlyView.ABSTRACT Based on Luther's twenty‐eighth thesis in the Heidelberg Disputation, which contrasts God's love and human love, Tuomo Mannermaa offers a detailed analysis of the theme of love in Luther's theology, highlighting its paradoxical character. According to Mannermaa's interpretation, Luther insists that God's love and human love move in opposite ...
Ying Yang, Paulos Z. Z. Huang
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Early Medieval Europe, EarlyView.This article presents a newly discovered Latin text: a theological treatise titled Liber testimoniorum veteris testamenti that was written by Alcuin’s friend Candidus (Wizo) at the request of Charlemagne. By discussing selected passages from the Heptateuch, Candidus seeks to demonstrate that Jesus Christ and the Holy Spirit, thus the whole Christian ...
Lukas J. Dorfbauer
wiley +1 more source
Audit Financiar, 2016 Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to ...
Marinela Daniela MANEA
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Investor sentiment and stock market returns: A comparative analysis of mood, word, and trade
Journal of Financial Research, EarlyView.Abstract We examine and compare the return predictability of mood‐, word‐, and trade‐based sentiment measures across 18 international stock markets. Empirical results reveal that the trade‐based measure performs strongly across many settings; the word‐based measure contributes important complementary information, including in cases where the trade ...
Lan Xiang, Wenzhao Wang
wiley +1 more source
Yearbook of Swiss Administrative Sciences, 2010 Some Swiss experts argue that there are conflicting goals between IPSAS and fiscal policy. Switzerland uses additional depreciation, besides the amount depreciated on a systematic basis over useful life, in order to balance the income statement. For this
Felix Schuler
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Regulation &Governance, EarlyView.ABSTRACT This study investigates how bureaucratic strategies for structuring the policy environment shape regulatory outcomes, focusing on the extent to which agencies achieve their original policy preferences. Drawing on resource dependence theory and bureaucratic politics, we conceptualize the policy environment in two dimensions: internal ...
João Pedro Haddad +1 more
wiley +1 more source