Results 81 to 90 of about 57,403 (272)

Current Research Trends in IFRS 15 Revenue from Contracts with Customers: a Comprehensive Review [PDF]

Ovidius University Annals: Economic Sciences Series
Due to the need to provide a framework to motivate consistency, comparability and simplification of financial reporting arose a new standard IFRS 15, which intrigued the academic environment, challenged researchers to explore its implications in depth ...
Ana-Carolina Cojocaru , Nicolai Jieri, Nicoleta Asalos   +2 more
doaj  

IFRS 15 - Ny intäktsredovisningsstandard

, 2018
Bakgrund/Problemdiskussion: Framtagandet av intäktsstandarden IFRS 15 påbörjades efter ett antal skandaler som visat på en problematik i det traditionella synsättet med att erkänna intäkter. Ett flertal debatter har uppkommit i hur den nya omfattande intäktsstandarden kommer ge effekt i redovisningen.
Juma, Abid, Sarkar, Leonardo
openaire   +1 more source

IFRS 15 - Qualidade das divulgações

, 2022
The IFRS 15 arose from the convergence project between the IASB and FASB, being of mandatory application since 1 January 2018. The short period of application, led the IFRS Foundation to request analyses on the application of this standard, requiring evidence on the quality of the disclosures, in addition to an overview on the use of the standard by ...
openaire   +1 more source

Infrared-Faint Radio Sources: A New Population of High-redshift Radio Galaxies

, 2014
We present a sample of 1317 Infrared-Faint Radio Sources (IFRSs) that, for the first time, are reliably detected in the infrared, generated by cross-correlating the Wide-Field Infrared Survey Explorer (WISE) all-sky survey with major radio surveys.
Banfield, Julie K., Collier, Jordan D., Filipović, Miroslav D., Jarrett, Tom H., Kimball, Amy E., Lonsdale, Carol J., Norris, Ray P., Schnitzeler, Dominic H. F. M., Tothill, Nick F. H.   +8 more
core   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò, Serena Santis, Alberto Incollingo, Paolo Tartaglia Polcini   +3 more
wiley   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

Adoption of International Financial Reporting Standards and Market Performance of Listed Banks in Nigeria [PDF]

, 2017
. The objective of this study is to examine the effect of the adoption of IFRS on the market performance of banks in Nigeria. Secondary data were acquired from the financial statement of 15 money deposit banks listed on floor of the Nigerian Stock ...
Iyoha, F.O., Ojeka, Stephen, Owolabi, F., Sanyaolu, O.A   +3 more
core  

Polarized Radio Sources: A Study of Luminosity, Redshift and Infrared Colors [PDF]

, 2011
The Dominion Radio Astrophysical Observatory Deep Field polarization study has been matched with the Spitzer Wide-Area Infrared Extragalactic survey of the European Large Area Infrared Space Observatory Survey North 1 field. We have used VLA observations
A. Russ Taylor, Abazajian, Baars, Condon, Douglas Scott, Fan, Fanaroff, Fanti, Grant, Hogg, Jeroen M. Stil, Julie K. Banfield, Norris, Norris, Pacholczyk, Roland Kothes, Sajina, Samuel J. George, Simmons, Stil, Surace, Taylor, Veron-Cetty, White   +23 more
core   +3 more sources

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step

Audit Financiar, 2019
As users` needs become larger, entities need to adapt their provided information. Thus, financial reporting suffers permanent changes. One of the recent changes that occurred at entities that report in line with the International Financial Reporting ...
doaj   +1 more source