Results 61 to 70 of about 2,868 (182)

How government accounting supervision affects corporate financialization? Evidence from random inspections by China's ministry of finance

International Review of Economics & Finance
Government regulatory interventions in the external business environment profoundly shapes firms' economic behavior and operating strategic choices.
Mengke Fan, Dan Chen, Yusen Lei
doaj   +1 more source

Institutional capacity in the accounting reform process in Spanish local governments

Revista de Contabilidad: Spanish Accounting Review, 2018
In 2015, Spanish local governments began to apply a new accounting standard. The success achieved in its implementation is related with stimuli from outside the organization and with the institutional capacity – administrative and political – developed ...
Silvia Fresneda Fuentes, Julián Hernández Borreguero   +1 more
doaj   +1 more source

Can IFRS adoption mitigate earnings management in an emerging market?

Heliyon
Research on the impact of the International Financial Reporting Standard (IFRS) mandate on the quality of financial reporting produced mixed findings.
Abdelnaser M. Mohamed Amer, Asil Azimli, Muri Wole Adedokun   +2 more
doaj   +1 more source

Investigating fatigue life in bolted flange connection in wind turbine towers

Discover Civil Engineering
This study investigates the fatigue performance of bolted flange connections in wind turbine towers by examining the effects of bolt size and number under variable wind speeds.
Abdullah Salameh, Jamil Renno, Khaled Ali, Hassan Kandil, Ahmed Mohamed   +4 more
doaj   +1 more source

trans-Bis(N,N-diethylethylenediamine)nickel(II) dibromide

Acta Crystallographica Section E, 2011
The structure of the title compound, [Ni(C6H16N2)2]Br2 or [Ni(Et2en)2]Br2 (Et2en is asymmetric N,N-diethylethylenediamine), containing an NiII atom (site symmetry overline{1}) in square-planar NiN4 coordination, is described and contrasted with related ...
James P. Donahue, Joel T. Mague, Skylar J. Ferrara   +2 more
doaj   +1 more source

Viral suppression in adults, adolescents and children receiving antiretroviral therapy in Cameroon: adolescents at high risk of virological failure in the era of “test and treat”

AIDS Research and Therapy, 2019
Background After the launching of the « Test & Treat » strategy and the wider accessibility to viral load (VL), evaluating virological success (VS) would help in meeting the UNAIDS targets by 2020 in Cameroon.
Joseph Fokam, Samuel Martin Sosso, Bouba Yagai, Serge Clotaire Billong, Rina Estelle Djubgang Mbadie, Rachel Kamgaing Simo, Serge Valery Edimo, Alex Durand Nka, Aline Tiga Ayissi, Junie Flore Yimga, Désiré Takou, Sylvie Moudourou, Marinette Ngo Nemb, Jean-Bosco Nfetam Elat, Maria-Mercedes Santoro, Carlo-Federico Perno, Vittorio Colizzi, Alexis Ndjolo   +17 more
doaj   +1 more source

The ESG disclosure–performance paradox in BRICS: Evidence from shareholder returns and firm valueMendeley Data

Sustainable Futures
This study examines the financial implications of corporate sustainability disclosure and performance across emerging economies, using a panel of 2987 firm-year observations from 2016 to 2023.
Marcos Alexandre dos Reis Cardillo, Leonardo Fernando Cruz Basso   +1 more
doaj   +1 more source

Does competition stimulate R&D investment? Insights from antitrust law

China Journal of Accounting Research
This study examines the impact of changes in market equilibrium, from collusion to competition, on firms’ R&D investments by leveraging the staggered enactment of antitrust legislation in 32 countries, which effectively addresses endogeneity concerns in ...
A. Athira, Vishnu K. Ramesh
doaj   +1 more source

Do gender-diverse boards improve financial statements comparability? Cross-country evidence

International Review of Economics & Finance
This study investigates whether board gender diversity improves the comparability of financial statements using an international sample of 16,002 firm-year observations from 55 countries over the period 2017–2023.
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Nor Hazwani Hassan, Akmalia Mohamad Ariff   +3 more
doaj   +1 more source

Ethnic identification of the Kazakhs by subclads of the Y-chromosome haplogroup C2

Nomadic Civilization: Historical Research
Y-chromosome haplogroups (transmitted through the male line) C2, O and D are called Mongolian. Among the Kazakhs of Kazakhstan, 40–52 % are carriers of haplogroup C2, 8 % are carriers of O and up to 1 % are carriers of D.
A. M. Tyurin
doaj   +1 more source