Results 91 to 100 of about 95,902 (265)
Exploring the role of accounting history following the adoption of IFRS in Europe.The case of Italy. [PDF]
La adopción de los “International Financial Reporting Standards” (IFRS), impuesto por el Reglamento (CE) número 1606/2002, puede ser particularmente perturbador en los países donde la tradición teórico-contable y la normativa del sector están ...
Paglietti, Paola
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source
The transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research [PDF]
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of ...
Jörg-Markus Hitz +2 more
core
Material ESG Performance and Bid Premium in Merger and Acquisition Deals
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the firm‐level and country‐level environmental, social, and governance (ESG) performance on bid premiums in cross‐border mergers and acquisitions (M&A) transactions. We document considerable variations in bid premiums. Higher carbon emissions are associated with higher bid premiums, suggesting that acquirers may perceive ...
Ndubuisi Ezenwa +2 more
wiley +1 more source
LínguaTecEste é um artigo de revisão sistemática dos resultados de pesquisa na plataforma da biblioteca digital da Sociedade Brasileira de Computação (SBC), considerando especialmente os anais do Congresso Brasileiro de Informática na Educação (CBIE), que tem ...
Lúcio Alves dos Santos +1 more
doaj +1 more source
Comparability Effects of Mandatory IFRS Adoption [PDF]
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Joachim Gassen, Stefano Cascino
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
CARACTERÍSTICAS SOCIOECONÔMICAS E EDUCACIONAIS DO ESTUDANTE INGRESSANTE AO IFRS EM 2019
Cadernos Cajuína, 2021 Este artigo tem por objetivo dialogar acerca da constituição da pesquisa que identificou as características socioeconômicas e educacionais dos discentes ingressantes em 2019 no Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul ...
Deloíze Lorenzet +3 more
doaj