Results 221 to 230 of about 62,005 (291)

Tax Harmonization in the EU

open access: yesJournal of European Union Studies, 2013
openaire   +1 more source

Insights From Academic Research on IFRS 9: A Review of the Literature

open access: yesAustralian Accounting Review, EarlyView.
ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley   +1 more source

An Innovative Decision‐Making Model for Alternative Regulatory Frameworks Based on Sustainable Development Goal Disclosure Costs

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT The study explores the costs of disclosing sustainable practices within the decision‐making process. We identify various sustainable development goal (SDG) disclosure costs, including litigation, regulatory, reputational, operational, and proprietary costs.
Hasan Dinçer   +4 more
wiley   +1 more source

Can Technological and Customer Competencies Enable the Firm to Be Greener? Simultaneous Consideration of Resource‐Based View and Social License to Operate

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT This research explores the contribution of firm competencies and green management practices to enhancing a firm's sustainable performance. It examines the effects of technological competencies (TC) and customer competencies (CC) through the lens of a competence‐based view (CBV) framework, particularly focusing on their influence on green ...
Tongkyu Kim   +5 more
wiley   +1 more source

“Shifting the Culture and the Way That We Practice”: Perinatal Clinicians' Cognitive, Behavioral, and Team‐Level Changes Following Equity‐Focused Interventions

open access: yesBirth, EarlyView.
ABSTRACT Introduction In recent years, US hospitals have implemented novel interventions to reduce racism, bias, and their effects in perinatal healthcare (e.g., implicit bias training, anti‐racism seminars). Healthcare workers may also encounter informal interventions in support of these goals (e.g., peer feedback on microaggressions). There is little
Sarah B. Garrett   +7 more
wiley   +1 more source

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