Results 41 to 50 of about 57,403 (272)
Pemetaan Penelitian Terkait Implementasi IFRS 15 Tentang Pendapatan dari Kontrak dengan Pelanggan
Keberlanjutan, 2020 This study aims to map various research results of standard implementation about Revenue from Contracts with Customers (PSAK 72 in Indonesia and IFRS 15 in other countries) in order to find out the focus of research in terms of location of research ...
Amardianto Arham +2 more
doaj +1 more source
Revista Ambiente Contábil, 2021 Objetivo: Esta pesquisa tem por objetivo identificar características associadas com o nível de evidenciação das receitas de contratos com clientes nas companhias de capital aberto brasileiras. Metodologia: Visando mensurar o nível de evidenciação, foi
Joice Aparecida Augusto +1 more
doaj +1 more source
US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]
, 2014 International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Journal of Economics and Management, 2021 Aim/purpose – This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to
Morawska Izabela
doaj +1 more source
IFRS v. U.S. GAAP: Impact on a Company\u27s Earning and Activities [PDF]
, 2010 Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)?
Li, Linda
core +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Some challenges in recognition of revenues in accordance with IFRS 15 [PDF]
Ekonomski Pogledi, 2017 Implementation of the new IFRS 15 - Revenue from Contracts with Customers, starting from 01. January 2018, changes significantly financial reporting of many reporting entities from different industries.
Spasić Dejan, Arsenijević Aleksandra
doaj +1 more source
IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
Cogent Business & Management, 2022 The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide.
Mohammad Tariq Hasan +4 more
doaj +1 more source