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Milton Segal,Genevieve Naik
AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard an...
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Marian Mentz,Karin Barac,Elza Odendaal
AbstractOrientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement rega...
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Ni Putu Wiwin Setyari,I. Nengah Kartika,I. Wayan Wenegama,Ni Putu Martini Dewi,I. Ketut Sudiana
Pág. 135 - 144
One of the results of the theory of comparative advantage Heckscher-Ohlin-Mundell is the substitution relationship between trades and international capitals. This is due to the absence of incentives for capital to move if a trade has been opened. This pa...
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Adam Abdullah,Rusni Hassan,Salina Kassim
Pág. 59 - 70
The purpose of this research is to develop an Islamic wealth management investment appraisal of the performance of tankers as a primary segment within international shipping and an important component of the oil and energy markets. Shipping is a strong g...
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Mobeen Ur Rehman and Syed Muhammad Amir Shah
This study aims to explore the relationship between market integration, foreign portfolio equity holding and inflation rates on international stock market linkages between Pakistan and India. To measure stock equity interlinkage, we constructed internati...
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