The research on spatial metrology was stagnant in the analysis of cross-sectional data for a long time in the past. Zellner (1962) put forward the Seemingly Unrelated Regression (SUR) model. Anselin (1988) added
US CPA will also provide you with the knowledge of some other terminologies as well like IFRS (International Finance Reporting Standard) and so on. These were a few of the best courses after B.com in the accounts sector. Now let us discuss the after-B.com courses in Banking Sector which...
In addition, IFRS was adopted in some Roman law countries in the 1990s for the consolidated statements of listed companies. The EU (a very Roman law organisation) has adopted IFRS for this purpose. Nonetheless, the national legal system still affects monitoring and enforcement of accounting. 2.4...
The company was on a path to complete an IPO in 2021 after a private funding round. That would have been a prime time to go public due to sky-high investor interest in technology start-ups. However, with investor appetite for IPO stocks having cooled since then, the company may remain ...
Meanwhile Europe introduced a number of important pieces of ESG legislation, as well as the proposal of the groundbreaking “carbon border tax”. A decade after the “Women on Boards” Directive was first proposed, the European Commission adopted the directive in November 2022. It aims to improve...
Cardinal Robert Francis Prevost of Chicago was elected Thursday as the first American pope. Here’s what to know about him and his new papal name, Leo XIV. Aneeta Mathur-AshtonMay 8, 2025 Lunch Break: New Pope! The world has a new pontiff, and Trump has his f...
In the U.S., ESG efforts have become highly politicized, a trend that is likely to increase as the 2024 election approaches. Approximately 100 anti-ESG bills have been introduced in state legislatures around the country. These bills cover a range of topics including blocking state entities from...
The research on spatial metrology was stagnant in the analysis of cross-sectional data for a long time in the past. Zellner (1962) put forward the Seemingly Unrelated Regression (SUR) model. Anselin (1988) added spatial factors to the SUR and constructed the Spatial SUR, which introduced the...
2012. Analysts' estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe. Review of Accounting & Finance 11(1): 53-72.Aubert, F., & Grudnitski, G. (2012). Analysts' estimates: What they could be telling us about the impact of IFRS on ...
When the SR framework was introduced, there may be changes in other parts of the reporting package, or other changes occurring over the period of our study.38 While we cannot rule out the influence of other concurrent developments, we believe this does not diminish the contribution of our ...