Results 91 to 100 of about 54,703 (244)

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, Aléxia Islabão dos Santos, Nayara Pansera Balbinot, Neudy Alexandro Demichei   +3 more
doaj  

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman, Terri Trireksani, Hadrian Geri Djajadikerta   +2 more
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose, Manirul Islam, Md Yousuf Ali, A. T. M. Enayet Karim   +3 more
wiley   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

Business Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping, Amr ElAlfy, Jeffrey Wilson, Olaf Weber   +3 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers [PDF]

, 2014
Includes bibliographical references.Nearly 20 years after inception, the Insurance Accounting project of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard
Marszalek, Szymon
core   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Karl A. Muller, Edward J. Riedl, Thorsten Sellhorn   +2 more
core  

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan, Nidhi Sahore, Salwa Saleh Almasabi, Assunta Di Vaio, Armando Papa   +4 more
wiley   +1 more source

Diagnostic Accuracy and Feasibility of Quantitative Flow Ratio at Low Frame Rate Angiography: The Prospective Multicentre Australian AVALON Study

Catheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Background Quantitative Flow Ratio (QFR) is a well‐established, non‐hyperemic, angiographic, wire‐free predictor of ischemia when compared to Fractional Flow Reserve (FFR). However, its diagnostic accuracy at low frame rates (< 10 frames/second), commonly used in contemporary practice to minimize radiation exposure, has not been evaluated ...
Joseph M. O'Brien, Michael Zhang, Thomas J. Ford, Peter J. Psaltis, Jessica A. Marathe, Jayant Ravindran, Rajan Rehan, Vidushi Tripathi, Eleanor Redwood, Kelly Easey, Adam J. Brown, Derek P. Chew, Andy Yong, Dennis T. L. Wong   +13 more
wiley   +1 more source