Association DOI: 10.2308 / accr.2010.85.1.31 Market Reaction to the Adoption of IFRS in Europe Christopher S. Armstrong University of Pennsylvania Mary E. Barth Alan D. Jagolinzer Stanford University Edward J. Riedl Harvard University ABSTRACT: This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone toward financial reporting convergence yet
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Abstract This paper will explore and discuss the motivational factors that managers must be proficient with in order to accomplish the organization’s goals and objectives. This exploration and discussion will include aspects of different theories to understand how motivation affects the accomplishment of the organization’s goals and objectives. This exploration will be emphasized and interconnected with motivational theories to increase the success of today’s organizations and explain the impact
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November 26‚ 2012 Basic Sciences 1 – News Essay New Surgical Technology: Adoption or Diffusion? This article raised an interesting subject: surgeons and patients seeking improved treatment often forget that a new technique is not necessarily a better one. Human body with its health problems remains the same but the surgical technology is always moving towards progress. People develop new surgical tools and new surgical procedures constantly. However‚ do we carefully test all these new tools
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Abstract: This study aims to understand customers’ perception towards adoption and awareness of electronic banking in Pakistan. The outcomes would help the policy makers to develop effective strategies for future outlook of electronic banking in a country. The results suggest that banks’ customers in Pakistan perceive electronic banking as a tool for minimizing inconvenience‚ minimizing risk of carrying cash and time saving. Customers further believe that electronic banking increases chances of
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that of infertility‚ this is one of the major reasons because it affects both men and women. Male for example may have problem with sperm production or the woman may have problem with fertility as the case may be‚ the couple can decide to go for adoption or to become a foster parent. I found that foster and adopted parent are not similar‚ foster parents is a means of providing temporary homes to children because they are yet to be re-united with their family‚ and if re-unification is not possible
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THE INFLUENCE OF WORK ENVIRONMENTAL FACTORS ON MOTIVATION TO TRANSFER MANAGEMENT TRAINING: CASE STUDY OF THE LIBYAN OIL INDUSTRY Mohamad Abozed (1)‚ Yassine Melaine (2)‚ Karima Saci (3) 1) PhD Candidate‚ School of the Built Environment‚ Liverpool John Moores University‚ Byrom Street‚ Liverpool L3 3AF‚ UK 2) Senior lecturer‚ School of the Built Environment‚ Faculty of Technology and Environment‚ Liverpool John Moores University 3) Senior lecturer‚ School of the Built Environment‚ Faculty of
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com/business-finance-encyclopedia/factors-production Factors Of Production Land‚ labor‚ capital‚ and entrepreneurship: These are four generally recognized factors of production. Of course‚ in a literal sense anything contributing to the productive process is a factor of production. However‚ economists seek to classify all inputs into a few broad categories‚ so standard usage refers to the categories themselves as factors. Before the twentieth century‚ only three factors making up the "classical triad"
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ADOPTION OF ICT IN THE TOURISM AND HOSPITALITY INDUSTRY Abstract Information Communication Technologies (ICTs) have revolutionised the travel industry in the last decade. eTourism reflects the digitalisation of all processes and value chains in the tourism‚ travel‚ hospitality and catering industries. It emerges as a term describing the entire range of applications of ICTs on tourism and the implications for the tourism value chain. Major opportunities and challenges have emerged and need to be
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MGT 697 Non Profit Balance Scorecard Adoption The concept of the Balanced Scorecard was created for for-profit organizations during the late 1980s. Executives wanted to take a different look at the organization’s performance based on factors other than financial statements and balance sheets. The success of this framework worked its way into the non-profit sector after a few short years. Research suggest that non-profit executives “concluded that
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Adoption of CA technologies has been defined in several ways depending on the nature of the technology in question. In this study‚ adoption refers to the decision by a farmer to use a particular CA technology component‚ a definition similar to that used by Feder et al.‚ 1985. The extent of adoption is measured as the proportion of area the farmer commits to a particular technology. Other Research studies states that the decision to adopt a new or improved technology/practice can be regarded as
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