International Journal of Accounting and Financial Reporting

International audienceSince its issue in 2009, the IFRS for SMEs have been studied by many researchers. Each one of them performed his research according to a precise perspective and varied methodologies. The goal behind this article is to present a Structured Literature Review of the most relevant publications (Citation Classics) of the IFRS for SMEs by studying their impact, as well as their contributions, critique and future research path

LE CGNC ET LA NORME IFRS POUR PMES : ETUDE COMPARATIVE ENTRE LES PRINCIPES, CONCEPTS, ETATS FINANCIERS ET LEURS ELEMENTS

International audienc

Diet and cardiovascular health – What is the data?

Cardiovascular diseases can probably considered among the most important threat for population health in the 21st Century. Healthy lifestyle and diet are key factors for a life free of chronic diseases. Prevention through diet and lifestyle is consequently a health priority. The accepted notion that diet has a significant influence on the development and prevention of cardiovascular disease triggers the studies supporting the benefits of healthy foods (e.g. fruits and vegetables), compared to foods considered less healthy (e.g. saturated fat). In general, for cardiovascular health is considered beneficial to add in daily diet food and nutrients which can have positive cardio protective effect. Nonetheless, the diet’s success relies on the patient’s ability to adhere to the diet regimen, and aspects like social setting, and ability to accommodate to lifestyle changes when giving dietary recommendations are a challenge to face with for prevention of the onset of cardiovascular and lifestyle related health conditions, which are becoming more and more common in recent years

Impacts of leadership style, organizational design and HRM practices on knowledge hiding: The indirect roles of organizational justice and competitive work environment

In this paper, we investigate how Leadership Style, Organizational Design, and HRM practices influence Knowledge Hiding. Organizational Justice and Competitive Work Environment are additionally considered as mediating variables of these impacts. 224 professionals completed an extensive survey with questions corresponding to the hypothesized effects. Based on partial least squares regression to test these hypotheses, this study shows that Leadership Style and Organizational Design mitigate Knowledge Hiding only when Organizational Justice is developed. While HRM practices can also decrease the intention of employees to hide knowledge in cases with high levels of justice, they may induce such behavior in a highly competitive work environment. Hence, this research contributes to knowledge management literature by examining the joint influence on knowledge hiding of organizational factors that genuinely describe an organization's structure and climate. From a practical standpoint, we recommend that managers establish the right balance between justice and competition to reduce knowledge hiding