Results 111 to 120 of about 56,442 (258)
Leasingavtal enligt IFRS 16 : Effekter av införandet av IFRS 16 i statligt ägda bolag
, 2017 Bakgrund och problematisering: Enligt IAS 17 skall leasingavtal redovisas som ett finansiellt leasingavtal eller ett operationellt leasingavtal, men med IFRS 16 kommer alla leasingavtal att redovisas som ett finansiellt leasingavtal. Problemet med IAS 17 är att operationella leasingavtal gör att risker i den finansiella rapporten ej synliggörs, då det ...
Alponce, Arjana, Rydqvist, Robin
openaire +1 more source
Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]
, 2008 No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core
Contemporary Accounting Research, EarlyView.ABSTRACT We identify sustainability‐focused analysts using recent advances in machine learning combined with conference call transcripts. Sustainability‐focused analysts issue more accurate earnings forecasts, and the stock market reacts more strongly to their revisions.
Salman Arif, Nargess M. Golshan
wiley +1 more source
Analisis Pengaruh Struktur Corporate Governance Terhadap Tingkat Kepatuhan Pengungkapan Konvergensi Ifrs Pada Laporan Laba Rugi Komprehensif [PDF]
, 2014 This study aims to analyse how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al .
Pitasari, A. (Anggita) +1 more
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Abacus, EarlyView.Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett +3 more
wiley +1 more source
Fastsetting av diskonteringsrenten etter IFRS 16
, 2018 Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI ...
Smith, Celine Klemeyer +1 more
openaire +1 more source
Locações: impacto fiscal da IFRS 16
, 2022 A presente dissertação de Mestrado pretende demonstrar os impactos nas Demonstrações Financeiras das entidades, com a aplicação da nova norma internacional, a IFRS 16, relacionada com o tratamento das Locações de Ativos Fixos Tangíveis e de alterações no tratamento das locações já existentes nos Balanços das empresas.
openaire +1 more source
Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source