Results 131 to 140 of about 56,631 (275)
Accounting and accountability in Fiji: A review and synthesis [PDF]
, 2014 This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core
Contemporary Accounting Research, EarlyView.ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley +1 more source
Value relevance of fair value hierarchy
Jurnal Akuntansi dan Auditing IndonesiaImplementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj +1 more source
Abacus, EarlyView.Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett +3 more
wiley +1 more source
أثر القياس المحاسبي على أساس القيمة العادلة في ممارسات إدارة الأرباح _ دراسة ميدانية
مجلة جامعة دمشق للعلوم الاقتصادية و السياسيةهدف هذا البحث إلى معرفة المجالات التي يتيحها المعيار الدولي لإعداد التقارير المالية (IFRS 13 قياس القيمة العادلة) للإدارة لممارسة أحكامها المهنية ضمن ممارسات إدارة الأرباح، نتيجة اعتماده ثلاثة مستويات مختلفة لتقييم مدخلات القيمة العادلة، لتحقيق هدف ...
هبة الدهان
doaj
Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
Sustainable FuturesAmid escalating environmental and social challenges, sustainability has emerged as a strategic imperative for industries. The textile sector, marked by high water and energy consumption, significant emissions, and complex supply chains, is a priority ...
Akın Emrecan Gök +2 more
doaj +1 more source
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
core
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source