Results 31 to 40 of about 4,306,199 (277)
ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia
The Indonesian Journal of Accounting Research, 2021 This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail +1 more
doaj +1 more source
The impact of IFRS 16 adoption on financial statements of listed South African mining companies
Cogent Business & ManagementThis paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE).
Milan van Wyk, Yolandi Enslin
doaj +1 more source
Revista Eniac Pesquisa, 2022 O propósito deste artigo é investigar as modificações apresentadas pela International Financial Reporting Standarfs (IFRS 16) – Leases e os efeitos que essa norma, com início a partir de 01 de janeiro de 2019, causou nas informações financeiras de três ...
Filipe Leite da Silva Botelho +1 more
doaj +1 more source
Organizacijų Vadyba: Sisteminiai Tyrimai, 2023 The paper assesses the effect of transitioning to IFRS 16 on Baltic listed companies’ financial performance. The results revealed that 74.63% of sample companies were affected with an average 8.68% increase in total assets and 13.03% increase in total ...
Legenzova Renata, Žilaitytė Liveta
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Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2021 يهدف البحث إلى طرح التحديات والمعوقات التي واجهت تطبيق معيار الإبلاغ المالي الدولي IFRS 16 "عقود الإيجار" خاصة فيما يتعلق بمعالجة التغير في الدفعات الناتج عن انتشار (كوفيد-19)، ولغرض تحقيق هدف البحث اعتمد الباحثان على المنهج الاستقرائي باستخدام الأسلوب ...
Waheed M. Ramo, Heba salim hussen
doaj +1 more source