Results 61 to 70 of about 56,631 (275)
A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13
Australian Accounting Review, 2013 In this paper, we discuss IFRS 13 Fair Value Measurement with regard to private equity valuation. We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques, which are categorised into Level 2 fair value hierarchy.
PALEA, VERA, Renato Maino
openaire +2 more sources
إنعکاسات تطبیق معیاری 3 IFRS 13 & IFRS بشأن محاسبة القیمة العادلة وأثرها على جودة التقاریر المالیة فی منشآت الأعمال المصریة [PDF]
المجلة العلمیة للدراسات التجاریة والبیئیة, 2016 أستهدف البحت بصفة أساسية دراسة الدور التأثيري لمعايير التقارير المالية المتمثلة في (IFR 13 , IFRS3 في زيادة جودة التقارير المالية في منشآت الأعمال المصرية ، وذلک من خلال دراسة موضوع في غاية الأهمية وهو إندماج الشرکات والذي يعتبر من الموضوعات المنارة علي الساحة المحلية والعلمية بقوة في هذه الفترة وذلک نتيجة القصور في المعالجات المحاسبية لإندماج الأعمال ...
Mohammed Abd Allah Elhendawy +1 more
openaire +1 more source
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
core
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Diffusion of fair value measurement (IFRS 13): Perception of Auditors
Contaduría y Administración, 2020 This study investigates the diffusion of fair value measurement (IFRS 13), with a focus on extent of application, and valuation methods used by reporting entities in Nigeria. Data-collection was through a structured questionnaire administered on 400 auditors from diverse backgrounds in terms of audit firm size, international affiliation, and global ...
openaire +2 more sources
Polarized Radio Sources: A Study of Luminosity, Redshift and Infrared Colors [PDF]
, 2011 The Dominion Radio Astrophysical Observatory Deep Field polarization study has been matched with the Spitzer Wide-Area Infrared Extragalactic survey of the European Large Area Infrared Space Observatory Survey North 1 field. We have used VLA observations
A. Russ Taylor +23 more
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Binus Business Review, 2013 This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and
Heny Kurniawati
doaj +1 more source