Zobrazeno 1 - 10
of 2 105
pro vyhledávání: '"Materiality (law)"'
Autor:
Anna Borucka, Patrycja Guzanek
Publikováno v:
Safety & Defense. 7:105-118
Aviation is the youngest of the transport industries, yet despite its short history, it is considered one of the most important spheres of transport, both in terms of passenger and cargo transportation. Civil aviation is used by an increasing number
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f753282e0f4642d493647c47db29aea
https://doi.org/10.37105/sd.145
https://doi.org/10.37105/sd.145
Publikováno v:
Contemporary Accounting Research. 38:2423-2460
We provide evidence on two qualitative characteristics of financial reporting errors deemed immaterial by management (immaterial errors) and benchmark these characteristics against those of material errors corrected by restatements. With regard to re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ade63caae5340b270d4712ad955c4bbd
https://doi.org/10.1111/1911-3846.12713
https://doi.org/10.1111/1911-3846.12713
Publikováno v:
Review of Accounting Studies. 28:126-163
We use required 8-K filings around major borrowings to shed light on firms’ choices of whether to comply with SEC disclosure rules. Exploiting within-firm variation, we find that firms are more likely to hide loans with high spreads and tight finan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d78404117d889c3eae32d1dcc0348f66
https://doi.org/10.1007/s11142-021-09638-0
https://doi.org/10.1007/s11142-021-09638-0
Publikováno v:
Australian Accounting Review. 31:307-320
We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We argue that entities in both public and private sectors are failing to recognise or appropriately measure liabilities rel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f32dcc15b8fd6519c7b264547546f9b
https://doi.org/10.1111/auar.12350
https://doi.org/10.1111/auar.12350
Autor:
Claudia Cătălina Ciocan
Publikováno v:
CECCAR Business Review, Vol 2, Iss 9, Pp 3-11 (2021)
CECCAR Business Review, Vol 2, Iss 8, Pp 3-9 (2021)
CECCAR Business Review, Vol 2, Iss 8, Pp 3-9 (2021)
This paper explores the significance of the true and fair view, as the main objective of financial reporting to which accounting principles are subordinated, and the relationship between it and all accounting principles, focusing on identifying their
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::424171fdd924d9e5e50b83a3220d8f3e
https://doi.org/10.37945/cbr.2021.08.01
https://doi.org/10.37945/cbr.2021.08.01
Autor:
Carin Graminius
Publikováno v:
Journal of Documentation. 78:89-105
PurposeThe purpose of this study is to discuss the concept of information in relation to temporality within the context of climate change communication. Furthermore, the paper aims to highlight the empirical richness of information as a concept by an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac32600bf12d4c75139fbca3ea2c19b8
https://doi.org/10.1108/jd-03-2021-0072
https://doi.org/10.1108/jd-03-2021-0072
Autor:
Ryan Fraser
Publikováno v:
TTR. 33:13-40
This study takes up the perspective of material book history to revisit the paradox of identity and difference that has always been central to translation. I will argue here that a cognitive effect of identity in translation—which I am calling the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2e028b426d6124ffcd99d8d0c499505e
https://doi.org/10.7202/1077710ar
https://doi.org/10.7202/1077710ar
Autor:
Edward McDonald
Publikováno v:
Language, Context and Text. 3:1-32
Drawing on a social semiotic framework, this paper sets out to examine two different semiotic systems whose default mode of expression is the human voice – language and music. Through comparing how each system differentially employs the human voice
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::27d7545b3ed6d8635ad3cb99304a35f4
https://doi.org/10.1075/langct.00031.mcd
https://doi.org/10.1075/langct.00031.mcd
Autor:
Yuliia Navrozova
Publikováno v:
Розвиток методів управління та господарювання на транспорті, Vol 1, Iss 74, Pp 97-113 (2021)
The article defines the concept of hotel service quality as a set of properties and characteristics of hotel services, formed by the relationship of all stakeholders in their provision, potentially or actually able to most effectively meet the establ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9317251b843ea7d8ada99c3faf4dd764
https://doi.org/10.31375/2226-1915-2021-1-97-113
https://doi.org/10.31375/2226-1915-2021-1-97-113
Publikováno v:
Quaternary International. 572:52-73
For nearly 70 years scientific techniques have been routinely applied in archaeological research. Yet some artefacts hold such cultural significance that sampling is inappropriate, restricting the methods that can be brought to bear in their analysis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ce5a3355e2b5bf5d95a39e0a72fe2595
https://doi.org/10.1016/j.quaint.2020.05.032
https://doi.org/10.1016/j.quaint.2020.05.032