Results 91 to 100 of about 54,010 (292)

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram   +2 more
wiley   +1 more source

Aspek Hukum Kontrak Leasing dan Kontrak Financing

open access: yesUIR Law Review, 2018
Leasing Contract and Financing Contract is an Innominaat Contract. Both of this contract have a different goals, characteristic and regulation. Leasing Contract is identical with common Lease Contract, but with an option (Finance Lease) and without an ...
Admiral
doaj   +1 more source

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]

open access: yes, 2014
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core  

Automatic Card Shufflers and Antitrust Litigation: An Arbitration Perspective

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This paper examines an American Arbitration Association (AAA) class action proceeding in which Mohawk Gaming Enterprises LLC alleges that Light & Wonder Inc. and L&W Gaming Inc. fraudulently obtained and enforced patents, thereby monopolizing the market for automatic card shufflers and violating Sections 2 and 3 of the Sherman Act.
Tariq K. Alhasan
wiley   +1 more source

ANALYSIS OF CONCEPTUAL AND TECHNICAL (IN)CONSISTENCIES IN THE IFRS 16 “LEASES” ACCOUNTING MODEL [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2017
The purpose of this research is to identify a set of viable arguments for a critical analysis of the new standard in terms of the needs of users of financial statements, but also to clarify a number of conceptual and technical issues that we will have to
Ștefan Bunea
doaj  

ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING [PDF]

open access: yes
The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that
Ionela Cornelia Stanciu, Nicolae Todea
core  

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang   +3 more
wiley   +1 more source

Condition-based maintenance policy for a leased reman product. [PDF]

open access: yesHeliyon, 2021
Husniah H   +3 more
europepmc   +1 more source

Reforming state enterprises in socialist economies : guidelines for leasing them to entrepreneurs [PDF]

open access: yes
Since the state has proven to be incompetent in its management of state owned enterprises a new structure must be found that takes into account the incompetence of the state but ensures that the state's economic interests are preserved the best way ...
Schjelderup, Guttorm
core  

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