Results 51 to 60 of about 56,442 (258)
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
A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +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
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 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
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
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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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram +2 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
Improvement in transparency and disclosure in the ISE: Did IFRS adoption and corporate governance principles make a difference [PDF]
, 2006 The purpose of this study is to investigate if the transparency and disclosure level of a sample of Istanbul Stock Exchange firms is enhanced by the promulgation of a set of local Corporate Governance (CG) Principles and by the voluntary adoption of the ...
Aksu, Mine Hatice
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