Results 71 to 80 of about 54,703 (244)
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research [PDF]
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of ...
Jörg-Markus Hitz +2 more
core
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
Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek +2 more
wiley +1 more source
Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
Business Strategy and the Environment, EarlyView.ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto +1 more
wiley +1 more source
Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption [PDF]
Regulators' expectations to the IFRS introduction are high. In our analyses we measure by different variables for market liquidity how inter alia reporting quality and investors' preference developed with IFRS adopter and non IFRS adopter firms over the ...
Klein, Christian, Schrödl, Nicolas
core
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
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
Business Strategy and the Environment, EarlyView.ABSTRACT As awareness of business–nature interdependencies grows, organizations face increasing demands to assess and manage their nature‐related value chain impacts. Policies, standards, frameworks, and metrics are emerging to support impact measurement, disclosure, and target‐setting.
Brayshna Kundi +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari +2 more
wiley +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source