Results 41 to 50 of about 56,631 (275)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksuOur paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards, such as the IAS20. This standard
Radek Zdeněk +2 more
doaj +1 more source
, 2014 La Profession Comptable présente la première édition de Infofi CAC 40. Cette étude présente sur 5 thématiques IFRS la norme dans sa plus récente actualité et les pratiques les plus pertinentes des groupes du CAC 40 sous la forme d’extraits de leurs ...
L. Escaffre
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
APPLICATIONS OF FAIR VALUE PRICING [PDF]
Challenges of the Knowledge Society, 2019 The 2008 crisis prolonged and deepened divergences in fair value measurement as the most reliable and other measurement systems. The introduction of IFRS 13 contributed to improved results at the level 3 asset prices observed in companies operating on ...
Valentin Gabriel CRISTEA
doaj
South African Journal of Economic and Management Sciences, 2019 Background: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant.
Hopewell Hlatshwayo, Mbalenhle Zulu
doaj +1 more source
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks [PDF]
Banks and Bank SystemsThis study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector.
Mohammad Fawzi Shubita +4 more
doaj +1 more source
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