Results 51 to 60 of about 56,172 (268)
Banking Reform in Russia: Problems and Prospects [PDF]
, 2004 This paper examines the state of the Russian banking sector in 2004 and assesses the most important reform initiatives of the last two years, including deposit insurance legislation, a major reform of the framework for prudential supervision, steps to ...
Tompson, William
core +1 more source
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
Interpretation of the concept of liabilities in lease accounting
Revista de Contabilidad: Spanish Accounting ReviewThe reform of lease accounting for lessees has brought about a major change that has required the interpretation of the concept of assets and liabilities.
Horacio Molina-Sánchez +2 more
doaj +1 more source
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core +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
Corporate governance in Turkey: implications for investments and growth [PDF]
, 2006 Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
core +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
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
The Advantages that IFRS 16 Brings to the Economic Environment [PDF]
Ovidius University Annals: Economic Sciences Series, 2018 The International Accounting Standards Board issued in January 2016 IFRS 16 Standard"Lease Contracts" that will replace IAS 17, the current Standard on "Lease Contracts". Theapplication of IFRS 16 is mandatory beginning with January 2019.
Tudor Liviu-Alexandru
doaj