Results 221 to 230 of about 25,294 (297)
Comparison of greenhouse gas emissions associated with the construction of timber, concrete, and steel check dams in Akita, Japan: An input-output analysis. [PDF]
Huzita T, Noda R.
europepmc +1 more source
Switzerland: Political Developments and Data in 2024
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
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]
Mishra V+9 more
europepmc +1 more source
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
Research on systemic risk of China's bank-asset bipartite network. [PDF]
Fan H, Hu C.
europepmc +1 more source
Negative interest rates, bank capital and lending behaviours
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