Results 61 to 70 of about 118,248 (353)
IFRS v. U.S. GAAP: Impact on a Company\u27s Earning and Activities [PDF]
, 2010 Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)?
Li, Linda
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Desromantizando um clichê: After e a naturalização da violência de gênero
LínguaTecO artigo tem como objetivo comprovar a banalidade com que a série literária After, de Anna Todd, retrata um relacionamento abusivo constituído por violência de gênero. Para tanto, o referencial teórico pauta-se, principalmente, nos preceitos da Lei nº 11.
Raquel Folmer Correa +2 more
doaj +1 more source
International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Formar leitores na escola: entre o ideal e o possível
LínguaTecA literatura é fundamental para a formação integral do sujeito, uma vez que desenvolve a imaginação, a criatividade, a sensibilidade e o senso crítico em relação ao mundo. No Brasil, a escola ainda é o principal espaço de formação de leitores.
Luan Moraes da Luz +1 more
doaj +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
As palavras na publicidade: uma análise de anglicismos em briefings
LínguaTecA Publicidade é a área que objetiva divulgar marcas e seus respectivos produtos e/ou serviços. Em sua organização interna, existe um documento que norteia todas as ações: o briefing; um termo da Língua Inglesa que comunica aos profissionais envolvidos ...
Monique Dias Souza, Kleber Eckert
doaj +1 more source
VLBI detection of an Infrared-Faint Radio Source [PDF]
, 2007 Infrared-Faint Radio Sources represent a new and unexpected class of object which is bright at radio wavelengths but unusually faint at infrared wavelengths.
Adam Deller +14 more
core +4 more sources