Results 71 to 80 of about 56,631 (275)
Quo vadis accounting and auditing in Turkey [PDF]
, 2017 The main purpose of the research was to illustrate the history of accounting and auditing in Turkey. It is found that auditing has evolved through a number of stages.
Pérez Poch, Antoni +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Cogent Business & ManagementWe empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region.
Abdulwahab Mujalli +4 more
doaj +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Tazkia Islamic Finance and Business Review, 2014 The application of PSAK has been revised in reference with the IAS in the convergence of IFRS perspective. The objective of the research is to elaborate influence of this application on Trading Volume Activity (TVA) companies that implement it.
Arya Maulana, Murniati Mukhlisin
doaj +1 more source
One or Two Statement Approach for the Income Statement of Czech Companies? [PDF]
, 2012 Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single ...
Amelio, Stefano, Gazzola, Patrizia
core
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
The effect of the new revenue standard on client loyalty programmes
Journal of Economic and Financial Sciences, 2014 The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
doaj +1 more source
The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
core