Results 131 to 140 of about 56,172 (268)
Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards [PDF]
, 2004 International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature.
Aisbitt, Sally
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Managerial Overoptimism and Discretionary Disclosure
Journal of Business Finance &Accounting, EarlyView.ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen +1 more
wiley +1 more source
The theoretical aspects of IFRS 16 [PDF]
Международный бухгалтерский учет, 2017 V.S. Plotnikov +2 more
openaire +1 more source
Journal of Business Finance &Accounting, EarlyView.ABSTRACT Generally accepted accounting principles (GAAP) requires dichotomous classification of financial claims as liabilities or equity. Classifying claims is challenging when instruments have attributes of both liabilities and equity (i.e., hybrid instruments).
Thomas J. Linsmeier +2 more
wiley +1 more source
Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international [PDF]
Notre recherche propose d'identifier comment les analystes se réfèrent à l'information sectorielle publiée par les groupes et quelle place occupe l'information sectorielle dans leurs modèles financiers. Nombreuses sont les recherches qui se fondent sur l'
Frédéric Demerens, Pascale Delvaille
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Climate‐Neutrality Transition and Banks' Loan Pricing
Journal of Financial Research, EarlyView.Abstract In this paper, we propose a novel methodology to quantify firms' climate‐change transition risk (CCTR) and its implications for credit markets. We utilize the regulatory framework of the European Green Deal's 2050 carbon neutrality roadmap, focusing on large Eurozone firms and their banking relationships.
Evangelos Salachas +2 more
wiley +1 more source
Do robots boost productivity? A quantitative meta‐study
Journal of Economic Surveys, EarlyView.ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley +1 more source
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland [PDF]
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior ...
Karol Marek KLIMCZAK
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Plant Biotechnology Journal, EarlyView.ABSTRACT Jatropha curcas is a promising feedstock for biodiesel and bio‐jet fuels production; however, its seed yield is constrained by limited inflorescences. SPL9 is a member of the SBP‐box gene family that promotes the juvenile‐to‐adult phase transition.
Mingyong Tang +4 more
wiley +1 more source
Regulation &Governance, EarlyView.ABSTRACT The 21st century has witnessed a surge in the number of global corporate responsibility (GCR) frameworks issued by international organizations (IOs). Our study investigates whether and to what extent these frameworks shape businesses' Corporate Social Responsibility (CSR) communications.
Adam William Chalmers +1 more
wiley +1 more source