Results 41 to 50 of about 56,172 (268)
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
core
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]
, 2014 International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Fair value-waardering bij banken [PDF]
MAB, 2014 IFRS 13 is onder EU IFRS voor het eerst verplicht toegepast in boekjaar 2013. De standaard behandelt de manier waarop de waarderingsgrondslag fair value moet worden bepaald en de informatie die over fair value in de toelichting moet worden opgenomen.
Dick Korf, Michiel van der Lof
doaj +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study offers a forward‐looking assessment of sustainability indicator research in agribusiness by integrating bibliometric mapping with ARIMA‐based forecasting. Analysing 403 Scopus‐indexed articles, bibliographic‐coupling analysis identifies three contemporary thematic domains: Techno‐Managerial Sustainability, Systemic and ...
Marcelo Kratz Mendes +5 more
wiley +1 more source
Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]
, 2014 The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
core +1 more source