Results 181 to 190 of about 818,060 (324)
Financial stability consequences of the expected credit loss model in IFRS 9
, 2018 Following the G20 mandate, there has been a move from incurred loss approaches for the recognition of credit losses to expected credit loss approaches. Since 1 January 2018, European banks follow the approach defined by IFRS 9, according to which, exposures are allocated to three stages depending on their relative credit risk.
openaire +2 more sources
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Melting dynamics of freely floating ice in calm waters. [PDF]
Sci AdvNoto D, Ulloa HN.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi +3 more
wiley +1 more source
Debt vs. revenue share financing: A theoretical study on revenue share finance in a capital-constrained newsvendor. [PDF]
PLoS OneSong Y, Jiang M.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni +1 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source
How does agricultural insurance affect income inequality within farmers? Based on survey data from Shandong Province, China. [PDF]
PLoS OneShe Z, Sun L, Yuan Y, Chen S.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
An efficient and consistent framework for multi-rank taxonomic identification in wildlife images. [PDF]
Sci RepZhang Q, Ahmed K, Xu C, Khan MI, Wang H.
europepmc +1 more source