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Ramona Neag
Pág. 181 - 187
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Cobus Rossouw
AbstractNon-profit (or ?not-for-profit?) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business...
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Hentie A. van Wyk,Cobus Rossouw
AbstractEven though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon...
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C. de J. Correia,R. F. Knight
AbstractThe Interest Parity Theory states that in an efficient market, any interest differential between local and foreign sources of finance will be offset by the forward premium/discount. Therefore, opportunities to engage in profitable Covered Interes...
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C. de J. Correia,R. F. Knight
AbstractThe Interest Parity Theory states that in an efficient market, any interest differential between local and foreign sources of finance will be offset by the forward premium/discount. Therefore, opportunities to engage in profitable Covered Interes...
ver más
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Gerardo Cazzato, Marialessandra Capuzzolo, Paola Parente, Francesca Arezzo, Vera Loizzi, Enrica Macorano, Andrea Marzullo, Gennaro Cormio and Giuseppe Ingravallo
The advent of Artificial Intelligence (AI) has in just a few years supplied multiple areas of knowledge, including in the medical and scientific fields. An increasing number of AI-based applications have been developed, among which conversational AI has ...
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Heung Joo Jeon and Hyun Min Oh
This study empirically analyzes the effect of debt origin on investment efficiency. According to previous studies that report that the quality of financial reporting may vary depending on the origin of the debt, the empirical analysis predicted that the ...
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