Results 51 to 60 of about 5,267,351 (240)
International Financial Reporting Standards (IFRS) implementation: institutional arrangements
The adoption of International Financial Reporting Standards (IFRS) affects all aspects of business, including financial reporting systems, internal controls, cash management, treasury, management compensation, taxes and legal procedures.
Abu Taleb, Mohammad, Rashid, Afzalur
core +1 more source
How the HTAR will contribute to a value‐based decision‐making for medicinal products across the EU
British Journal of Clinical Pharmacology, EarlyView.The European Union Health Technology Regulation 2021/2282 (HTAR) introduces joint assessment of health technologies (including medicinal products and medical devices) across EU Member States. It was signed into law in 2021 and came into full force in January 2025.
Roisin Adams, Michal Stanak
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract This study explores the multifaceted dynamics of student sentiment towards artificial intelligence (AI)‐based education by integrating sentiment analysis techniques with statistical methods, including Monte Carlo simulations and decision tree modelling, alongside qualitative grounded theory analysis.
Volkan Duran +2 more
wiley +1 more source
Accounting standards regarding presentation of financial statements and Turkish financial reporting system [PDF]
, 2000 Uluslararası mal ve sermaye hareketlerinin giderek yoğunlaştığı ve iç pazarların yanında dış pazarlardan finansman kaynağı elde etmenin çok çeşitlendiği günümüz koşullarında, firmaların mali yapılarını gösteren finansal tablolar can alıcı öneme sahip olmuşlardır.
openaire +1 more source
National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption [PDF]
This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).
Pirtea, Marilen Gabriel +3 more
core
British Educational Research Journal, EarlyView.Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
wiley +1 more source
Migrant success in UK Education: Are there lessons for government social mobility policy?
British Educational Research Journal, EarlyView.Abstract The school achievement and career aspirations of 23 sixth form students at a multi‐cultural urban academy in the UK are explored through interviews. The sample includes 16 s‐generation migrants, 6 UK‐born students with migrant parents and 1 UK‐born student, selected to represent a cohort of over 300 post‐16 learners.
Bernard Barker, Kate Hoskins
wiley +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Harmonization of Accounting Standards [PDF]
, 2002 This research has been carried out to review the effectiveness of the European Commission (EC) Directive on regulating financial reporting policies and practices of companies in the EU member countries.
Tayong Nting, Rexon +1 more
core +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source