Results 141 to 150 of about 4,306,199 (277)
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research
Accounting &Finance, EarlyView.ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo +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
Accounting &Finance, EarlyView.ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta +2 more
wiley +1 more source
The Impact of IFRS 16 on Lessee's Financial Reporting
Contemporary Issues in Economy and Technology - CIET 2024 - conference proceedingsThe adoption of IFRS 16 in January 2019 brought significant changes to the way lessees recognise, measure, present, and disclose leases, making it one of the most revolutionary accounting standards in recent years. Before 2019, companies that used operating leases to finance their assets were not required to report these assets or liabilities based on ...
Perkušić, Dijana, Pensa, Maja
openaire +3 more sources
Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting
Accounting &Finance, EarlyView.ABSTRACT This study examines whether the expansion of corporate sustainability reporting reflects substantive improvement or legitimacy‐oriented disclosure. Using hand‐collected sustainability reports from 364 U.S.‐listed Forbes Global 2000 firms (2018–2023), we classify GRI indicators by news direction and sensitivity and estimate firm fixed‐effects ...
Ramona Zharfpeykan, Julie Harrison
wiley +1 more source
Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis. [PDF]
Front SurgLiu M +6 more
europepmc +1 more source
Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih +3 more
wiley +1 more source
Enhancing financial data collection and reporting in small businesses through IoT integration: an exploration of IFRS standard. [PDF]
Front Artif IntellOraby S +6 more
europepmc +1 more source
IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms
Accounting &Finance, EarlyView.ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie +2 more
wiley +1 more source