Results 51 to 60 of about 56,552 (293)
LínguaTec, 2020 O texto relata a experiência vivenciada no Curso de Extensão Língua Portuguesa para imigrantes e refugiados no IFRS - Campus Bento Gonçalves. A partir do ano de 2010, o Brasil tornou-se o destino de milhares de pessoas que foram forçadas a deixar seu ...
Carina Fior Postingher Balzan +1 more
doaj +1 more source
Evento reflete sobre o Pronatec no IFRS
, 2015 A segunda edição do “Pronatec em Diálogo” ocorreu nos dias 2 e 3 de dezembro de 2013, com o objetivo de refletir sobre o Programa Nacional de Acesso ao Ensino Ténico e Emprego (Pronatec) e a participação do Instituto Federal de Educação, Ciência e ...
IFRS, Revista VIVER
core +1 more source
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core
Business Strategy and the Environment, EarlyView.ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Mandatory IFRS Reporting and Stock Price Informativeness [PDF]
In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity.
Beuselinck, C.A.C. +3 more
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IFRS for SMEs: A New Zealand perspective [PDF]
, 2007 The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized Enterprises (IFSME).
Samujh, Helen
core
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Revista Thema, 2017 O trabalho tem o objetivo de compartilhar uma experiência, ocorrida durante o curso de Pós-Graduação de Formação Pedagógica Básica e Profissional, no IFRS – Campus Osório, que pode ser analisada sobre dois olhares (docente e aluno) mesmo sendo todos ...
Aline Silva De Bona +2 more
doaj +3 more sources
Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties [PDF]
This study examines the properties of the information contained in analysts’ earnings forecasts for mandatory IFRS adopters in Europe for the period 2003-07.
Beuselinck, C.A.C. +3 more
core
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
Business Strategy and the Environment, EarlyView.ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source