Results 151 to 160 of about 4,705 (260)
Accounting &Finance, EarlyView.ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta +2 more
wiley +1 more source
Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting
Accounting &Finance, EarlyView.ABSTRACT This study examines whether the expansion of corporate sustainability reporting reflects substantive improvement or legitimacy‐oriented disclosure. Using hand‐collected sustainability reports from 364 U.S.‐listed Forbes Global 2000 firms (2018–2023), we classify GRI indicators by news direction and sensitivity and estimate firm fixed‐effects ...
Ramona Zharfpeykan, Julie Harrison
wiley +1 more source
Innovations in Inventory Management to Improve the Profitability of Local SMEs. [PDF]
F1000ResPuican Rodríguez VH +2 more
europepmc +1 more source
Same Same But Different: Credit Risk Provisioning Under IFRS 9
, 2023 Behn M, Couaillier C.
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih +3 more
wiley +1 more source
Interpol review of forensic image and video analysis, 2022-2025. [PDF]
Forensic Sci Int SynergGeradts Z, van Lierop S, Kombrink M.
europepmc +1 more source
Why did Putin invade Ukraine? A theory of degenerate autocracy
American Journal of Political Science, EarlyView.Abstract Many dictatorships end up with a series of disastrous decisions such as Hitler's attack on the Soviet Union or Saddam Hussein's aggression against Kuwait. Even if a certain policy choice is not ultimately fatal for the regime, such as Mao's Big Leap Forward or the Pol Pot's collectivization drive, they typically involve both a miscalculation ...
Georgy Egorov, Konstantin Sonin
wiley +1 more source
Aspergillus Sinusitis: Risk Factors and Phenotyping. [PDF]
J Clin MedHafrén L +4 more
europepmc +1 more source
Insights From Academic Research on IFRS 9: A Review of the Literature
Australian Accounting Review, EarlyView.ABSTRACT International Financial Reporting Standard (IFRS) 9 Financial Instruments replaced International Accounting Standard (IAS) 39 Financial Instruments: Recognition and Measurement, effective 1st January 2018. This study synthesises empirical research on IFRS 9, focused on the three phases of the standard‐setting process: classification and ...
Zeting Zang, Humayun Kabir, Tom Scott
wiley +1 more source
Stakeholders' Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database. [PDF]
HeliyonBathla S, Sharma AK, Kandpal V.
europepmc +1 more source