Results 81 to 90 of about 54,703 (244)
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Lisa Evans +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık +3 more
wiley +1 more source
Cursos e profissões: conhecendo possibilidades para a escolha profissional
Extensio: Revista Eletrônica de Extensão, 2016 O trabalho apresenta reflexões sobre um projeto de extensão realizado em um Instituto Federal de Educação, Ciência e Tecnologia localizado na região norte do Rio Grande do Sul.
Fernanda Zatti +4 more
doaj +1 more source
Signalling ESG Misconduct: What Matters to Investors?
Business Strategy and the Environment, EarlyView.ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley +1 more source
LínguaTecEste é um artigo de revisão sistemática dos resultados de pesquisa na plataforma da biblioteca digital da Sociedade Brasileira de Computação (SBC), considerando especialmente os anais do Congresso Brasileiro de Informática na Educação (CBIE), que tem ...
Lúcio Alves dos Santos +1 more
doaj +1 more source
The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada
Studies in Business and Economics, 2016 The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting ...
Hilliard Theresa DiPonio +1 more
doaj +1 more source
Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property
Jurnal Akuntansi, 2011 International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK.
Nunik L.D.
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source