Results 21 to 30 of about 474,366 (198)

The Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]

open access: yesAthens Journal of Business & Economics, 2019
The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
doaj   +1 more source

Improving reporting standards in quantitative educational intervention research: introducing the CLOSER and CIDER checklists. [PDF]

open access: yesJ New Approaches Educ Res
In educational research, the complexity of interventions and the diversity of contexts challenge the adequacy of existing reporting standards, primarily tailored for health interventions and randomised controlled trials. Recognising the critical need for
Upsher R   +6 more
europepmc   +3 more sources

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper [PDF]

open access: yes, 2005
In June 2004 the IASB issued the Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities'. This invited comments on the central question of whether the IASB should develop separate standards for small and medium ...
Evans, Lisa   +9 more
core   +1 more source

12 tools to face sustainability reporting [PDF]

open access: yes, 2017
Sustainability or corporate responsibility (CR) reporting is an instrument increasingly used by companies to communicate about relevant impacts of their business operations.
Brunner, Elgin   +3 more
core   +2 more sources

Concentrations and Health Risk Assessment of Ambient PM2.5-Bound Elements in Windsor, Ontario, Canada

open access: yesAtmosphere
Hourly concentrations of PM2.5-bound elements were continuously monitored in Windsor, Canada, from April 2021 to April 2023. Health risk assessment methods of the USEPA were utilized to quantify lifetime cumulative cancer risks (CRs) using six PM2.5 ...
Tianchu Zhang   +7 more
doaj   +1 more source

Narrative reporting by UK charities [PDF]

open access: yes, 2013
This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core  

Health Risk Assessment of Ambient Volatile Organic Compounds in a Border City in Canada

open access: yesAtmosphere
This study characterizes cancer and non-cancer risks due to inhalation exposure to volatile organic compounds (VOCs) in a border city of Windsor in southern Ontario, Canada, using hourly ambient concentrations collected from 17 November 2021 to 17 March ...
Taraneh Mihankhah   +8 more
doaj   +1 more source

Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2012
This paper reviews the advantages and disadvantages of using the International Financial Reporting Standards as the accounting standards of Iran. The reliable statistical society is included ICPAs who are certified by Tehran Stock Exchange and Accounting
Keyhan Maham   +2 more
doaj   +1 more source

The Development of Accounting in Africa in the Era of International Financial Reporting Standards [PDF]

open access: yes, 2020
This thesis consists of two separate, but related studies on the development of accounting in Africa in the era of International Financial Reporting Standards.
Agyeman, C.
core   +1 more source

International Financial Reporting Standards and differential reporting [PDF]

open access: yes, 2003
This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller ...
Collis, Jill, Jarvis, Robin
core  

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