Results 101 to 110 of about 56,442 (258)

Opportunities for the Labour Party: Football, Class and Community Renewal

The Political Quarterly, EarlyView.
Abstract This article argues that football represents an underutilised opportunity for the Labour Party to anchor a wider programme of civic renewal. In many working‐class communities, the decline of trade unions, working men's clubs and other associational spaces has eroded collective life, leaving football clubs as rare institutions where dignity ...
Sam Taylor Hill
wiley   +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  

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]

, 2017
This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core  

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap

Journal of Accounting and Investment, 2016
The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some
Dewi Pudji Rahayu
doaj  

Algumas reflexões sobre aplicação do conceito de essência sobre a forma em operações de leasing na arrendatária e arrendadora antes e após o IFRS 16

Revista Ambiente Contábil
Objetivo: O presente ensaio teórico tem como objetivo avaliar os impactos das alterações normativas antes e após a vigência do IFRS 16 com ênfase na abordagem relacionada à “essência sobre a forma”.
Jorge Katsumi Niyama, Paulo César de Melo Mendes   +1 more
doaj   +1 more source

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees

Revista Contabilidade & Finanças
The objective of this article was to analyze the impact of International Financial Reporting Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the indicators of Brazilian lessee companies, segregated by economic sector.
Vanessa Rodrigues dos Santos Cardoso, Paulo Augusto Pettenuzzo de Britto   +1 more
doaj   +2 more sources

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source