Search results for "CLOSURE"
showing 10 items of 411 documents
Are mandatory non-financial disclosures credible? Evidence from Italian listed companies
2020
According to the Directive 2014/95/EU on non‐financial information (NFI), from 2017 onwards, large companies of member states must provide social, environmental, and governance disclosures. This paper, focusing on the evaluation of the credibility of NFI in Italy after the implementation of the EU Directive, aims to investigate whether making non‐financial disclosures (NFDs) obligatory affect their credibility. From a theoretical perspective of material legitimacy theory, we investigated the NFDs of the 31 FTSE MIB Italian listed companies for the 2017 fiscal year. Through a meaning‐oriented content analysis, we developed a self‐constructed credibility index applying an operational framewor…
Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets
2021
The objective of the paper is to empirically test the relation between carbon emissions, environmental disclosures, assurance of sustainability reports and firms&rsquo
From Benzofurans to Indoles: Palladium-Catalyzed Reductive Ring-Opening and Closure via β-Phenoxide Elimination
2018
International audience; Benzofurans can undergo ring-opening by a palladium-catalyzed process resulting in C−O bond breaking. Benzofuran-tethered 2-iodoanilines give synthetically interesting 2-(3-indolylmethyl)phenols in an overall reductive process. Mechanistic studies suggest that this unusual reaction proceeds by carbopalladation of benzofuran giving a 3-palladated 2,3-dihydrobenzofuran intermediate, which then fragments by an uncommon trans-elimination of the phenoxide group β to the metal. In this transformation, N,N-diisopropylethylamine (DIPEA) acts as a base and as a reducing agent: it regenerates palladium(0) from palladium(II), thus allowing catalytic turnover.
Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventur…
2017
IAS 31 allowed firms to choose between proportionate consolidation and the equity method to record joint ventures in the consolidated accounts of the venturer. Moreover, this election implied a decision about including information in the primary financial statements or in the notes. This paper investigates if financial analysts perceive accounting information differently depending on the method chosen conditioned to the disclosure of the required information in the notes. We analysed a sample of Spanish firms during 2005–2010. We not only considered earnings forecasts, but also examined target prices and stock recommendations. Furthemore, we look at how this accounting choice affects analys…
La disclosure del capitale intellettuale. Un’analisi empirica delle società quotate italiane
2012
Nell’attuale ambiente economico la ricchezza che un’azienda è in grado di generare è sempre più condizionata dalla sua capacità di apprendere, innovare, capitalizzare conoscenze e sviluppare relazioni. Tali elementi, identificati nella letteratura con il termine di capitale intellettuale, rappresentano per le aziende una risorsa chiave capace di generare vantaggi competitivi sulla concorrenza. Diventa pertanto essenziale comunicare e adeguatamente rappresentare tale risorsa. I documenti in cui è possibile trovare informazioni sul capitale intellettuale sono sia quelli di rendicontazione volontaria sia obbligatoria.Obiettivo del volume è di analizzare l’importanza del capitale intellettuale …
Intangibles Disclosure Information on Internet by Multinational Corporations
2003
Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Sta…
Diffusion versus recrystallization processes in Rb–Sr geochronology: Isotopic relics in eclogite facies rocks, Western Gneiss Region, Norway
2008
Abstract Rb–Sr and U–Pb isotopic data for granulite facies rocks, forming textural relics with respect to eclogite facies metamorphism in the Western Gneiss Region (WGR) of Norway, highlight the importance of textures and mineral reaction kinetics for the interpretation of geochronological data. Studied rocks from Bardsholmen, southern WGR, were subjected to granulite facies metamorphism at 955 ± 3 Ma (U–Pb, zircon). Later on, they experienced a subduction-related, kinetically stranded eclogitization ( T > 650 °C at ∼20 kbar) at 404 ± 2 Ma (Rb–Sr multimineral internal isochron data), followed by exhumation through amphibolite facies conditions. Full conversion of granulite to eclogite was …
Fatigue Design of Cruciform Joints including V-notch Effect at the Weld Toe
2014
Abstract The present paper proposes a new and more accurate fatigue life prediction model for fillet welded joints in steel subjected to constant amplitude loading. With the traditional fracture mechanics approach, the greatest difficulty when computing the fatigue life of a welded detail is to determine the initial crack size a0. The classical way to determine the stress intensity factor K (SIF) is by using the following formula Where σ is the applied stress, a is the crack size and g(a/T) the geometrical correction factor which has been determined by Gurney function or similar solutions. This approach is not accurate for short crack because of the singular V-notch behaviour close to the c…
Determinants of web site information by Spanish city councils
2008
PurposeThe purpose of this research is to analyse the web sites of large Spanish city councils with the objective of assessing the extent of information disseminated on the internet and determining what factors are affecting the observed levels of information disclosure.Design/methodology/approachThe study takes as its reference point the existing literature on the examination of the quality of web sites, in particular the provisions of the Web Quality Model (WQM) and the importance of content as a key variable in determining web site quality. In order to quantify the information on city council web sites, a Disclosure Index has been designed which takes into account the content, navigabili…
Pliocene colonization of the Mediterranean by Great White Shark inferred from fossil records, historical jaws, phylogeographic and divergence time an…
2020
Aim: Determine the evolutionary origin of the heretofore poorly characterized contemporary Great White Shark (GWS; Carcharodon carcharias) of the Mediterranean Sea, using phylogenetic and dispersal vicariance analyses to trace back its global palaeo-migration pattern. Location: Mediterranean Sea. Taxon: Carcharodon carcharias. Methods: We have built the largest mitochondrial DNA control region (CR) sequence dataset for the Mediterranean GWS from referenced historical jaws spanning the 19th and 20th centuries. Mediterranean and global GWS CR sequences were analysed for genetic diversity, phylogenetic relationships and divergence time. A Bayes factor approach was used to assess two scenarios …