Results 111 to 120 of about 57,403 (272)

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Implementering av IFRS 15 : Ur tre IFRS-redovisande företags perspektiv

, 2018
Bakgrund och problem: Den 1 januari 2018 trädde den nya intäktsstandarden IFRS 15 Intäkter från avtal med kunder i kraft. Alla företag som redovisar enligt IFRS och är verksamma inom EU måste därmed anpassa sin redovisning efter den. Standarden anses komplex då den innebär ett nytt synsätt på intäktsredovisning.
Johansson, Ellen, Sadr Aazam Noori, Jaganeh   +1 more
openaire   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Developing illustrative examples for revenue recognition in credit card rewards programmes

Journal of Economic and Financial Sciences
Orientation: The literature does not provide illustrative examples of specific credit card rewards programme (CCRP) transactions. Research purpose: The objective of the research was to develop and confirm illustrative examples for co-brand CCRPs ...
Sophia M. Brink
doaj   +1 more source

IFRS 15: Ny inntektsføringsstandard : i hvilken grad vil IFRS 15 påvirke regnskapsprodusenter og -brukere?

, 2016
I denne oppgaven tar vi for oss inntektsføring – måling, innregning og presentasjon av inntekter – etter IFRS, med hovedfokus på den nye inntektsføringsstandarden IFRS 15 Inntekt fra kontrakter med kunder. Bakgrunnen for den nye inntektsføringsstandarden er i hovedsak at de nåværende inntektsføringsstandardene, IAS 11 Anleggskontrakter og IAS 18 ...
Grøvdal, Joakim, Storøy, André
openaire   +1 more source

Verdirelevansen av IFRS 15 : er IFRS 15 inkrementelt verdirelevant sammenlignet med tidligere inntektsføringsstandarder og fortolkninger?

, 2019
IFRS 15 har vært gjenstand for stor interesse og oppmerksomhet, og arbeidet med standarden har pågått siden 2002. Formålet med utarbeidelsen av den nye standarden har blant annet vært å fjerne svakheter og uoverensstemmelser i tidligere standarder, og gi økt brukernyttig informasjon.
Fossvik, Thomas, Olsen, Ole Morten
openaire   +1 more source

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

The Value of Values: Does Focusing on Sustainability Provide a Competitive Advantage in Forecasting Earnings? La valeur des valeurs : mettre l'accent sur la durabilité confère‐t‐il un avantage concurrentiel dans la prévision des résultats ?

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

Australian Listed Entities’ Preparedness for Mandatory Reporting and Assurance of Climate‐related Disclosures

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, Yun (Hazel) Tan, Jean You, Shan Zhou   +3 more
wiley   +1 more source

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

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, Brigitte Eierle, Stephan Küster   +2 more
wiley   +1 more source