Results 61 to 70 of about 57,176 (265)
Business Strategy and the Environment, EarlyView.ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes +5 more
wiley +1 more source
APM-er i og utenfor regnskapet
Magma, 2019 IFRS har de siste 10–15 årene etablert seg som det mest utbredte internasjonale regnskapsspråket. Børsnoterte foretak i de fleste store kapitalmarkedene utarbeider finansregnskap etter IFRS.
Steinar Sars Kvifte +2 more
doaj +1 more source
Frontiers in Psychology, 2022 With the development of economic globalization and the policy guidance of International Financial Reporting Standards (IFRS), the overseas investment of Chinese enterprises has been greatly affected.
Bin Zhong +4 more
doaj +1 more source
Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]
, 2014 The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
, 2018 The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Nye regler for inntektsføring for børsnoterte foretak
Magma, 2015 I mai i fjor ble det publisert en ny standard for inntektsføring for børsnoterte foretak og andre som rapporterer etter internasjonale regnskapsstandarder (IFRS). Den nye standarden er kjent som IFRS 15 Inntekt fra kontrakter med kunder. Standarden trer
Nina Servold Oppi
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Gusau Journal of Accounting and Finance, 2022 There is growing concern among regulators and investors over the depreciation in the value of listed insurance firms in Nigeria. The study examines the value relevance of the information content of IFRS 4: Insurance Contracts disclosure of listed ...
Mariya Mohammed Hafiz +2 more
doaj