Results 141 to 150 of about 216,719 (356)
Molecular Ecology Resources, EarlyView.ABSTRACT Escalating concern regarding the impacts of reduced genetic diversity on the conservation of endangered species has spurred efforts to obtain chromosome‐level genomes through consortia such as the Vertebrate Genomes Project. However, assembling reference genomes for many threatened species remains challenging due to difficulties obtaining ...
S. Alvarez‐Costes +15 more
wiley +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Accounting &Finance, EarlyView.Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo +3 more
wiley +1 more source
, 2017 The Bitcoin digital currency appeared in 2009. Since this time, researchers and practitioners have looked under the hood of the open source Bitcoin currency, and discovered that Bitcoins Blockchain software architecture is useful for non-monetary ...
Prpić, J.
core
Accounting &Finance, EarlyView.ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa +3 more
wiley +1 more source
Of Two Minds, Multiple Addresses, and One Ledger [PDF]
, 2016 Xianyi Gao +2 more
openalex +1 more source
How Does Big Data Analytics Impact Accounting Manipulation?
Accounting &Finance, EarlyView.ABSTRACT This study investigates the impact of Big Data Analytics (BDA) on accounting manipulation in an emerging market context. Using semi‐structured interviews with 30 Vietnamese accounting professionals and applying the New Institutional Sociology (NIS) framework, we find that BDA enhances financial transparency and reduces manipulation by ...
Van Anh Thi Pham +4 more
wiley +1 more source
Granger-Causal Effects of Consumer Behavior on NFT Sales
LedgerAn understanding of what influences the NFT market is valuable in such a speculative space, and predictors of directional shifts in NFT sales are beneficial to NFT users and investors alike.
Stoyan Angelov
doaj +1 more source
Analysis of Ledger-Stand Joints in the Aluminum Modular Scaffold [PDF]
, 2017 Ewa Błazik‐Borowa +4 more
openalex +1 more source
OmniLedger: A Secure, Scale-Out, Decentralized Ledger via Sharding
IEEE Symposium on Security and Privacy, 2018 Eleftherios Kokoris-Kogias +5 more
semanticscholar +1 more source