Results 151 to 160 of about 96,298 (312)

Collision, Competition or Cooperation? China's BRI and the EU's Development Policies Towards Eastern Europe

open access: yesGlobal Policy, EarlyView.
ABSTRACT Against the backdrop of China's growing engagement in Eastern Europe, the Belt and Road Initiative (BRI) appears to challenge the European Union (EU) approach to promoting development in the region. We take issue with this claim by making three interrelated arguments.
Tanja A. Börzel   +3 more
wiley   +1 more source

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

open access: yesAbacus, 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   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Validation of the prognosis model SIMAGRIO‐W to predict larval activity in top soil layers for Agriotes larvae in eastern Austria Validierung des Prognosemodells SIMAGRIO‐W zur Vorhersage der Aktivität von Agriotes‐Larven in den obersten Bodenschichten in Ostösterreich

open access: yesAgricultural and Forest Entomology, EarlyView.
Wireworms migrate within the soil column depending on the temperature and moisture content of the soil. SIMAGRIO‐W model accuracy comparison between Germany and Austria. Different temperature preferences highlight the need for species‐specific modelling.
Katharina Wechselberger   +9 more
wiley   +1 more source

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