Results 91 to 100 of about 57,403 (272)
Новая модель признания выручки в соответствии с МСФО [PDF]
, 2015 Исследуется проблема применения выпущенного 28 мая 2014 года Международного стандарта финансовой отчетности (IFRS) 15 "Выручка по договорам с покупателями"Владыка, М.В.Флигинских, Т.Н.Всяких, Ю ...
Стаханов, А. Ю.
core
Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley +1 more source
Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
, 2013 This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
The Impact of IFRS 15 on Earnings Quality in businesses such as hotels: critical evidence from the Iraqi environment. [PDF]
African Journal of Hospitality, Tourism and Leisure, 2019 The aim of this study is to investigate the effect of IFRS 15 adoption on contracts’ revenue from customers in the amount and the quality of accounting profits in the Iraqi environment which are known for their volatility, essential continuity and ...
Anmar Muhsein Hameed +2 more
doaj
Loyalty Programs. The Experience of Foreign Countries
Учёт. Анализ. Аудит, 2019 The article is dedicated to the detailed analysis of the current international practice of accounting of loyalty programs in compliance with the adopted International standard (IFRS) 15 “Revenue from Contracts with Customers”.
ERZIBAT G. Gasanova
doaj +1 more source
On the nature of infrared-faint radio sources in the SXDF and VLA-VVDS fields
, 2017 Infrared-Faint Radio Sources (IFRSs) are an unusual class of objects that are relatively bright at radio wavelengths but have faint or undetected infrared counterparts even in deep surveys. We identify and investigate the nature of IFRSs using deep radio
Beelen, Alexandre +6 more
core +2 more sources
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Adoption of IFRS 15 in Brazilian companies and its consequences on analysts' forecasts
EnfoqueObjective: To verify the relationship between the adoption of IFRS 15 and the forecast of financial analysts for companies listed on the Brazilian stock exchange in the period from 2012 to 2021. Method: The sample included 1,013 observations (firm-year)
Patrícia Pain +2 more
doaj +1 more source