Results 221 to 230 of about 25,294 (297)

Switzerland: Political Developments and Data in 2024

open access: yesEuropean Journal of Political Research Political Data Yearbook, EarlyView.
Abstract In 2024, while Switzerland was no longer grappling with immediate crises, the lingering effects of an overlapping crisis remained evident. Public dissatisfaction grew, driven by perceptions that state interventions disproportionately favoured banks and large corporations, while the needs of ordinary citizens amid a cost‐of‐living crisis were ...
RAHEL FREIBURGHAUS
wiley   +1 more source

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Hospital at Home Following Allogeneic Hematopoietic Stem Cell Transplantation: An Economic Analysis. [PDF]

open access: yesHealthcare (Basel)
Mishra V   +9 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

Leasing

open access: yesRAE: Revista de Administração de Empresas, 1971
openaire   +3 more sources

Negative interest rates, bank capital and lending behaviours

open access: yesAccounting &Finance, EarlyView.
Abstract We examine the impact of negative interest rate policies (NIRP) on the link between the capital adequacy ratio (CAR) and bank lending behaviours. Through a sample from 29 Organisation for Economic Cooperation and Development (OECD) countries, we find that NIRP improves the marginal effect of CAR on bank lending.
Zixuan Dai, Lei Xu
wiley   +1 more source

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