Results 171 to 180 of about 118,859 (353)

Measuring Business Ownership Across Countries and Over Time: Extending the COMPENDIA Data Base [PDF]

open access: yes
Since several years EIM Business and Policy Research maintains a data base on business ownership rates across OECD countries, called COMPENDIA (COMParative ENtrepreneurship Data for International Analysis).
André van Stel   +2 more
core  

Organizational altercasting: Developing impression management and cyber‐risk disclosures

open access: yesContemporary Accounting Research, EarlyView.
Abstract The study develops theorizing of external organizational communications that entail impression management. This includes developing linkages to Goffman's work and a Goffmanian research tradition. Our approach innovatively articulates dimensions of impression management entailing the presentation of others and nuanced practices of what we term ...
Monika Łada   +4 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

Proposal of New Health Risk Assessment Method for Deficient Essential Elements in Drinking Water-Case Study of the Slovak Republic. [PDF]

open access: yesInt J Environ Res Public Health, 2020
Rapant S   +5 more
europepmc   +1 more source

Negative interest rates, bank capital and lending behaviours

open access: yesAccounting &Finance, EarlyView.
Abstract We examine the impact of negative interest rate policies (NIRP) on the link between the capital adequacy ratio (CAR) and bank lending behaviours. Through a sample from 29 Organisation for Economic Cooperation and Development (OECD) countries, we find that NIRP improves the marginal effect of CAR on bank lending.
Zixuan Dai, Lei Xu
wiley   +1 more source

Startups Support in Slovak Republic [PDF]

open access: yesManagement Studies, 2018
openaire   +1 more source

Trends in Business Ownership in Central and East European Transition Economies [PDF]

open access: yes
We investigate developments in business ownership rates in four CEE transition economies (Czech Republic, Hungary, Poland and Slovak Republic), and compare them with similar developments in other OECD countries in the period 1989-2008.
André van Stel, J. Cieslik Cieslik
core  

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