Results 151 to 160 of about 9,976 (290)

Deploying the common European manufacturing data space: The UNDERPIN and SM4RTENANCE frameworks' perspective. [PDF]

Data Brief
Ntafalias A, Ambrosio MJ, Nizamis A, Papadopoulos P, Polcaro C, Lázaro O.   +5 more
europepmc   +1 more source

Accounting and Tax consequences of transactions between related parties

, 2018
This diploma thesis deals with the issue of related parties from an accounting and tax point of view. First contains concepts and definitions of the Czech Act on Commercial Companies and Cooperatives, Czech Accounting Legislation and International ...
Alexová, Zuzana
core  

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Proposed statement on auditing standards : related party transactions;Related party transactions; Exposure draft (American Institute of Certified Public Accountants), 1975, March 15

, 1975
This proposed Statement provides guidance on procedures that should be considered to attempt to determine the existence of related parties and to examine identified related party transactions. It also provides guidance on considerations that might affect
American Institute of Certified Public Accountants. Auditing Standards Executive Committee
core  

Sustaining Circular Innovation Under Volatile Market Conditions: The Critical Role of Industry Platforms

Business Strategy and the Environment, EarlyView.
ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang, Julia A. Fehrer, Jonathan J. Baker, Roderick J. Brodie   +3 more
wiley   +1 more source

Research on data transaction compliance: A collaborative and co-governance approach considering buyer erroneous feedback. [PDF]

PLoS One
Xiao F, Sun X, Shen J, Yi W.
europepmc   +1 more source

Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange

, 2016
Related party transactions and transfer prices have begun to be considered a powerful instrument of financial frauds as a result of the recent financial scandals.
Feleagă, Liliana, Neacşu, Ioana
core  

Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy

Business Strategy and the Environment, EarlyView.
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi, Nicola Varrone, Mario Ossorio, Lucia Michela Daniele, Maria Coscia   +4 more
wiley   +1 more source

Autonomous nursing professional development framework using blockchain technology. [PDF]

Sci Rep
Lin CC, Lin YH, Hsu IC.
europepmc   +1 more source

Accounting Irregularities in Related Party Transactions [PDF]

International Journal of Trade, Economics and Finance, 2014
Akmalia M. Ariff, Hafiza A. Hashim
openaire   +1 more source