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CBAM, Hydrogen Partnerships and Egypt's Industry: Potential for Synergies
Gritz, Alexandra; Wolff, Guntram B. - In: Intereconomics 59 (2024) 2, pp. 92-97
This article examines the hydrogen partnerships between Germany, the EU and Egypt in the context of the EU's Carbon … Border Adjustment Mechanism (CBAM). Germany, the largest future hydrogen importer in the EU, and Egypt, a country with an … ambitious hydrogen strategy, are developing a partnership to boost renewable hydrogen production in Egypt. However, high funding …
Persistent link: https://www.econbiz.de/10014545996
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Capital Market Implications of Corporate Disclosure: German Evidence
Grüning, Michael - In: BuR - Business Research 4 (2011) 1, pp. 48-72
This paper investigates the relationship between annual report disclosure, market liquidity, and capital cost for firms registered on the Deutsche Börse. Disclosure is comprehensively measured using the innovative Artificial Intelligence Measurement of Disclosure (AIMD). Results show that...
Persistent link: https://www.econbiz.de/10010421359
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Developing European Safe Assets
Janse, Kalin Anev - In: Intereconomics 58 (2023) 6, pp. 315-319
Persistent link: https://www.econbiz.de/10014459444
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Empirical Analysis of the Profitability and Indebtedness in Listed Companies - Evidence from the Federation of B&H
Gabric, Dragan - In: Economic Review: Journal of Economics and Business 13 (2015) 2, pp. 35-51
Research on relationship between profitability and indebtedness is an interesting scientific and professional question because it is the basic criterion of performance and security in business. The aim of this paper is to examine and determine the level of correlation between profitability and...
Persistent link: https://www.econbiz.de/10011985104
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Disclosure of joint ventures and associates in financial statement under IFRS
Ašenbrenerová, Petra - In: European Financial and Accounting Journal 11 (2016) 3, pp. 85-94
new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to …
Persistent link: https://www.econbiz.de/10011937455
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Examining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator
Gyamera, Emmanuel; Atuilik, Williams Abayaawien; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-26
The study investigates the effects of financial accounting services on SMEs' financial performance. The agency theory was used in the research. The study used a quantitative strategy and a survey method to acquire the essential data for the project. The study used a sample of 320 SMEs to carry...
Persistent link: https://www.econbiz.de/10014527845
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Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector
Szczepankiewicz, Elżbieta Izabela - In: Risks 9 (2021) 5, pp. 1-31
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...
Persistent link: https://www.econbiz.de/10013200753
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The role of financial situation in the relationship between environmental initiatives and competitive priorities of production companies in Poland
Fura, Barbara - In: Risks 10 (2022) 3, pp. 1-13
The paper aims to determine the role of the financial situation of production companies in the relationship between their environmental initiatives and their factors of competitiveness. The paper takes advantage of primary and secondary statistical data. The former were gathered using the...
Persistent link: https://www.econbiz.de/10013200942
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Detecting and analyzing fraudulent patterns of financial statement for open innovation using discretization and association rule mining
Sawangarreerak, Siriporn; Thanathamathee, Putthiporn - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 2, pp. 1-20
Identifying fraudulent financial statements is important in open innovation to help users analyze financial statements and make investment decisions. It also helps users be aware of the occurrence of fraud in financial statements by considering the associated pattern. This study aimed to find...
Persistent link: https://www.econbiz.de/10012620636
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Ordnungspolitische Fragen zur Unternehmenspublizität nach der Enron-Insolvenz
Zimmermann, Jochen - In: Wirtschaftsdienst 82 (2002) 5, pp. 303-312
Am 2. Dezember 2001 hat der US-amerikanische Energiehändler Enron Insolvenz angemeldet. Für viele völlig überraschend brach das an der Börsennotierung gemessen vormals siebtgrößte Unternehmen der USA zusammen. Welche ordnungspolitischen Lehren sind für die Publizität und Rechnungslegung...
Persistent link: https://www.econbiz.de/10010302450