Results 51 to 60 of about 54,703 (244)
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
Como colaborar para a revista Viver IFRS [PDF]
, 2016 A Pró-reitoria de Extensão do Instituto Federal de Educação, Ciência e Tecno - logia do Rio Grande do Sul, por meio da revista Viver IFRS, tem como objetivo principal a divulgação das ações de extensão, realizadas no âmbito da instituição, e de suas ...
Revista IFRS, Normas
core +1 more source
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
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
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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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
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
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.
Stefano Cascino, Joachim Gassen
core
Integrating Products, Processes, and Sourcing for Eco‐Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley +1 more source
Mandatory IFRS adoption and accounting comparability [PDF]
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Stefano Cascino, Joachim Gassen
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