Results 341 to 350 of about 286,746 (413)

A study of migrant workers in Peterborough [PDF]

, 2009
Morris, GJ, Scullion, L
core  

Following the blind? Database coding policies and the case of IFRS noncompliance

Contemporary Accounting Research, EarlyView.
Abstract We present a case illustrating the pitfalls of insufficient disclosure of commercial databases' coding policies. We replicate the finding in the literature that a nontrivial percentage of firms mandated to adopt IFRS ignore this obligation. Specifically, Pownall and Wieczynska (2018, Contemporary Accounting Research, 35(2), 1029–1066) report ...
Sara Alsarghali, Holger Daske, Hala Jada, Makiko Labonte   +3 more
wiley   +1 more source

Adolescent ACL Reconstruction Using Quadriceps or Hamstring Tendon Autografts: A Comparative Study of Muscle Strength and Patient-Reported Outcomes. [PDF]

J Clin Med
Rakauskas R, Šiupšinskas L, Streckis V, Galinskas L, Jurkonis R, Tomkevičiūtė J, Malcius D, Čekanauskas E.   +7 more
europepmc   +1 more source

Big 4 offshore: Transparency arbitrage across legal and geographical boundaries

Contemporary Accounting Research, EarlyView.
Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm, Richard Murphy, Leonard Seabrooke   +2 more
wiley   +1 more source

Persistently high impact of alcohol use on fatal violence in Lithuania despite strengthening alcohol control policies, 2004-19. [PDF]

Eur J Public Health
Jasilionis D, Miščikienė L, Lange S, Jiang H, Stumbrys D, Meščeriakova O, Štelemėkas M, Rehm J.   +7 more
europepmc   +1 more source

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

Abacus, 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, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

A Brown Bear's Days in Vilnius, the Capital of Lithuania. [PDF]

Animals (Basel)
Balčiauskas L, Balčiauskienė L.
europepmc   +1 more source

A Cross‐Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the relationship between ownership structure and voluntary audit decisions using a sample of 29,143 private entities across 112 developing countries. The findings indicate that private entities with higher foreign and government ownership are more likely to engage in voluntary audits, while those with greater block ...
Sudipta Bose, Sarowar Hossain
wiley   +1 more source

Knee Septic Arthritis Caused by Coinfection with <i>Rothia mucilaginosa</i> and <i>Erysipelothrix rhusiopathiae</i>. [PDF]

Antibiotics (Basel)
Vaznaisiene D, Simkus M, Druzaite E, Stucinskas J, Bakutis P.   +4 more
europepmc   +1 more source