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Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties [PDF]

This study examines the properties of the information contained in analysts’ earnings forecasts for mandatory IFRS adopters in Europe for the period 2003-07.
Beuselinck, C.A.C., Khurana, I.K., Meulen, S. van der, Joos, P.P.M.   +3 more
core  

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Evento reflete sobre o Pronatec no IFRS

, 2015
A segunda edição do “Pronatec em Diálogo” ocorreu nos dias 2 e 3 de dezembro de 2013, com o objetivo de refletir sobre o Programa Nacional de Acesso ao Ensino Ténico e Emprego (Pronatec) e a participação do Instituto Federal de Educação, Ciência e ...
IFRS, Revista VIVER
core   +1 more source

Climate Vulnerability and Sovereign ESG Performance: The Conditioning Roles of Adaptation Innovation, Institutional Quality and Robot Adoption

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid, Mohamed Sami Ben Ali, Brahim Bergougui   +2 more
wiley   +1 more source

Various Aspects Regarding the Accounting of Leases to the User

CECCAR Business Review
Compared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the ...
Marian SĂCĂRIN
doaj   +1 more source

Aspects of Some Changes Regarding the Application of IFRS 16 [PDF]

Ovidius University Annals: Economic Sciences Series, 2019
As of January 1, 2019, economic entities that use as the basis the international financial reporting standards (IFRS) must apply IFRS 16 for the accounting of leasing contracts.
Cristina-Valeria Laslo
doaj  

Physiology‐Guided Drug‐Coated Balloon Angioplasty: What We Know and What is Yet to be Understood

Catheterization and Cardiovascular Interventions, EarlyView.
Marco Frazzetto, Filippo Luca Gurgoglione, Bharat Khialani, Sandeep Basavarajaiah, Bernardo Cortese   +4 more
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source

The value relevance of IFRS 16 in the Moroccan context

International Journal of Accounting, Finance, Auditing, Management and Economics, 2021
The implementation of IFRS 16 - Leases, on January 1, 2019, by introducing a unique model for accounting lease contracts for lessees, is supposed to meet the common objective of the international and the American accounting standard setters (IASB and FASB), to improve the method of accounting for leases (operating and financing) and provide accurate ...
Elmaguiri, Dikra, Elouanbi, Saadia, El Ajimi, Amine   +2 more
openaire   +2 more sources

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source