Results 51 to 60 of about 133,997 (262)
A Literature Review of Accounting and Auditing Related Parties Tranzactions [PDF]
Risk in Contemporary Economy, 2016 The purpose of this paper is to investigate the scientific literature regarding the nature, extent and consequences of related-party transactions. According to IAS 24 related party transaction represent a a transfer of resources or obligations between ...
Iuliana Oana Mihai, Riana Iren Radu
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Stromal Regulation of Tumor Perineural Invasion: A Multicellular and Neuro‐Ecological Perspective
Advanced Science, EarlyView.This review reframes perineural invasion (PNI) as a dynamic, multicellular process within the tumor–nerve–stromal ecosystem. The authors delineate how cancer‐associated fibroblasts, Schwann cells, and immune cells remodel the neural niche to facilitate tumor spread.
Xiaoyang Lin +4 more
wiley +1 more source
Ban Glyphosate—Does It Affect the Swedish Farmers' Willingness to Grow Cover Crops?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The cultivation of cover crops is one of the new Eco‐scheme practices introduced in Sweden. This study examines how the design of policy attributes of these schemes influences farmers' willingness to grow cover crops on arable land, with particular focus on the potential impact of a glyphosate ban.
Vivian Wei Huang +2 more
wiley +1 more source
Management, 2020 This study considers the impact of related parties’ trading (RPTs) on the listed company’s earnings management level (EM) in Vietnam’s securities market, of which EM is measured according to the modified Jones model by Dechow and Associates (1995 ...
Hong Nguyen Thi Phuong, Van Loi Tran
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Applied Economic Perspectives and Policy, EarlyView.ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
Организация внутреннего аудита операций между связанными сторонами в корпоративных образованиях
Путеводитель предпринимателя, 2020 In the article the author’s position on certain aspects of internal audit of transactions between related parties within the framework of the transformation of the management of large associations in Russia and in accordance with the IFRS financial ...
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Why Didn't I Get a Payout? Understanding Farmer Choices, Index Insurance, and Basis Risk
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Index insurance, while heralded as a potential solution to alleviate poverty and food insecurity among agricultural households, has its own set of challenges, notably basis risk. Basis risk is the discrepancy between the insurance payout and losses incurred, posing a significant deterrent to the adoption of index insurance.
S. Lucille Blakeley +4 more
wiley +1 more source
A study of the effects of Related Parties Transactions on the Agency costs [PDF]
مطالعات تجربی حسابداری مالی, 2015 The aim of this research is to find out whether Related Parties Transactions can produce a meaningful influence on the agency cost or not. To answer this question two definitions of agency cost are employed: Tobin’s Q Ratio and mutual relationship ...
Mohammad Banafi +2 more
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Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source