The fair value hierarchy theory gives a theoretical support to the study on the reliability and relevance of the fair value.Using the fair value hierarchy theory to study the relationship,the paper researches whether the level of internal control has an impact on the quality of the relationship....
The relevance of fair value after the adoption of IFRS 13: fair value measurement and the role of audit committee This study aims to analyse the relevance of fair value after IFRS 13 adoption, which focuses on the financial assets' fair value for all three (3) levels o... A Rizki,AF ...
fair value share pricerevaluationtangible assetsThis paper investigates the value relevance of revalued tangible assets and its variation depending on industry, size of the firm and age of revalued amounts. It examines the reaction of investors on the Romanian market, a developing market, in the ...
Alarming rates of native vegetation loss, wildfires, severe and prolonged droughts, and heatwaves have adversely impacted several Brazilian ecosystems and societies. Despite the country’s decisive role in global carbon neutrality, bridging the gap between Brazil’s discourse on the international stage ...
This paper investigates the value-relevance of earnings and book value over 20years of institutional transition in China, from 1991 to 2010, and explores the suitability of Fair Value Accounting (FVA) in the emerging capital market. In contrast to findings in the mature market, we find that th...
Socialist courts are supposed to apply the law, not make it, and socialist legality denies judicial decisions any precedential status. In 2011, the Chinese
"Trademark Nominative Fair Use: The Relevance of the "New Kids on the Block Factors" After the Supreme Court Kp Permanent Make-Up v Lasting Impression Decision" 来自 via.library.depaul.edu 喜欢 0 阅读量: 230 作者: C Regelmann 被引量: 11 年份: 2005 ...
Evaluate a candidate’s ability to think critically and apply their skills by assessing their problem-solving abilities. This will give you insights into their potential to handle challenges in the role. 4. Evaluate Soft Skills Soft skills likeemotional intelligenceand communication are more challenging...
research is needed to investigate the mediating role of integral factors such as benevolence values (BV) and self-efficacy (SE) in predicting employee performance in the workplace. This study aimed to investigate the impact of key antecedents on employee performance in the banking industry. The fi...
in ChildrenAddictive Behaviors: Assessment and TreatmentAdolescent Risk Behaviors: Harm from Social Networking and Alcohol UseAdolescent Romantic Relationships and Sex: Development and BehaviorAdvanced Studies in Educational Psychology and Innovative Methodologies: The Key Role of the Digital IssueAdvances in ...