Results 141 to 150 of about 57,176 (265)
Climate‐Neutrality Transition and Banks' Loan Pricing
Journal of Financial Research, EarlyView.Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas +2 more
wiley +1 more source
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry [PDF]
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS).
Edward J. Riedl +2 more
core
Do robots boost productivity? A quantitative meta‐study
Journal of Economic Surveys, EarlyView.ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley +1 more source
IFRS 15 Inntekt fra kundekontrakter : Endringer i regnskapsføringen
, 2016 Masteroppgave(MSc) i Master i regnskap og revisjon - Handelshøyskolen BI ...
Lønmo, Ingrid, Nerdrum, Linn Therese
openaire +1 more source
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland [PDF]
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior ...
Karol Marek KLIMCZAK
core
The Greenland–Scotland Ridge in a Changing Ocean: Time to Act?
Marine Ecology, EarlyView.ABSTRACT The Greenland–Scotland Ridge is a submarine mountain that rises up to 500 m below the sea surface and extends from the east coast of Greenland to the continental shelf of Iceland and across the Faroe Islands to Scotland. The ridge not only separates deeper ocean basins on either side, that is, the North Atlantic and Arctic oceans, but also ...
Christophe Pampoulie +2 more
wiley +1 more source
International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
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Plant Biotechnology Journal, EarlyView.ABSTRACT Jatropha curcas is a promising feedstock for biodiesel and bio‐jet fuels production; however, its seed yield is constrained by limited inflorescences. SPL9 is a member of the SBP‐box gene family that promotes the juvenile‐to‐adult phase transition.
Mingyong Tang +4 more
wiley +1 more source
IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review [PDF]
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Five years later, the paper analyses the advancements in the accounting harmonisation process within European ...
Gabriele Guggiola
core
Regulation &Governance, EarlyView.ABSTRACT The 21st century has witnessed a surge in the number of global corporate responsibility (GCR) frameworks issued by international organizations (IOs). Our study investigates whether and to what extent these frameworks shape businesses' Corporate Social Responsibility (CSR) communications.
Adam William Chalmers +1 more
wiley +1 more source