Results 41 to 50 of about 56,442 (258)
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
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
IFRS v. U.S. GAAP: Impact on a Company\u27s Earning and Activities [PDF]
, 2010 Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)?
Li, Linda
core +1 more source
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
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 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
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
Polarized Radio Sources: A Study of Luminosity, Redshift and Infrared Colors [PDF]
, 2011 The Dominion Radio Astrophysical Observatory Deep Field polarization study has been matched with the Spitzer Wide-Area Infrared Extragalactic survey of the European Large Area Infrared Space Observatory Survey North 1 field. We have used VLA observations
A. Russ Taylor +23 more
core +3 more sources
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