Results 131 to 140 of about 57,176 (265)

Climate Regulation and ESG Disclosure in Maritime Transport

European Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika, Theodore Syriopoulos   +1 more
wiley   +1 more source

Bank IPOs and Regulations: Cross‐Country Evidence

Financial Review, EarlyView.
ABSTRACT The present paper investigates the effect of banking industry regulations on bank initial public offering (IPO) underpricing. We approach this question from both a micro‐level and macro‐level regulatory perspective. First, we conduct our analysis within a micro framework, focusing on the effect of disclosure rules on IPO underpricing.
Maria‐Eleni K. Agoraki, Dimitrios Gounopoulos, Georgios P. Kouretas   +2 more
wiley   +1 more source

Влияние МСФО 15 (IFRS) на отчетность в туризме: проблема аналитической дивергенции

Хабаршысы. Экономика сериясы
В современной архитектуре глобальных рынков капитала прозрачность финансовой отчетности служит фундаментом для принятия инвестиционных решений, однако специфика туристического сектора создает уникальные вызовы для внедрения международных стандартов ...
B.I. Satenov, G.A. Pazilov, N.K. Sarkulova, M. Uskenov   +3 more
doaj   +1 more source

IFRS 15 Intäkter från avtal med kunder : En undersökning om hur företagens affärsmodeller påverkar intäktsredovisningen under IFRS 15

, 2019
In the late 1990s and early 2000s several revenue recognition scandals arose, which led to a discussion about the need for a new principle-based standard with a balance sheet-based approach for revenue recognition. On 1st of January 2018 IFRS 15 Revenue from Contracts with Customers became effective and replaced all previous revenue recognition ...
Milic, Katarina, Pettersson, Rebecka
openaire   +1 more source

Hematopathology Practice in the Digital Era: What has Changed?

International Journal of Laboratory Hematology, EarlyView.
ABSTRACT Hematopathology workflows are complex, since they include numerous data points necessary for guiding further testing, diagnosis, and patient management. The workflows start with complete blood cell counts, with subsequent morphologic evaluation of peripheral blood (PB) and bone marrow (BM).
Olga Pozdnyakova
wiley   +1 more source

The Information Content of Operational Effectiveness

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We address whether and why a firm's operational effectiveness, OpEff$\textit{OpEff}$, has information content for investors and what role that information plays in the price discovery process at quarterly earnings announcements. We measure OpEff$\textit{OpEff}$ using the cash conversion cycle (CCC) multiplied by −1, such that higher OpEff ...
Mary E. Barth, Jonathan Berkovitch, Doron Israeli   +2 more
wiley   +1 more source

Empower users of financial information as the IASC Foundation's stakeholders [PDF]

Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
core   +1 more source

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H., Spengel, Christoph, Stetter, Thorsten, Wendt, Carsten   +3 more
core  

Common Equity Investors’ Assessments of the Dilution and Solvency Effects of Preferred Stock Instruments

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier, Clay Partridge, Catherine Shakespeare   +2 more
wiley   +1 more source