Results 61 to 70 of about 56,054 (246)
The impact of IFRS 16 on the financial position of selected companies from the WIG30 index [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The main purpose of this article is to analyze the impact of changes in accounting for leases, defined in IFRS 16, on the financial situation of selected Polish entities listed on the Warsaw Stock Exchange. The following qualitative research methods were
Mateusz Krawczak, Renata Dyląg
doaj +1 more source
The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]
, 2010 No ...
Morunga, Maria, Morunga, Maria
core
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
Sustainable Development, EarlyView.ABSTRACT This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results.
Juan Antonio Giménez Espín +1 more
wiley +1 more source
Impactos da adoção do IFRS 16 em uma empresa brasileira arrendatária
Enfoque, 2020 O IASB, em 2016, publicou o IFRS 16, nova norma sobre leasing que substitui a IAS 17. Nesse contexto, este estudo buscou identificar as principais mudanças normativas decorrentes da adoção do IFRS 16 e, utilizando-se as demonstrações contábeis da ...
Renata Almeida Campanha +1 more
doaj +1 more source
What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
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Disclosure Information on Environmental, Social and Governance (ESG) Criteria in Latin America
Sustainable Development, EarlyView.ABSTRACT Disclosure of Environmental, Social, and Governance (ESG) information is important for companies seeking to balance their financial and non‐financial performance, enhancing consumer trust, creating shareholder value, and promoting sustainable corporate development.
Carolina Reyes Bastidas +2 more
wiley +1 more source
Revista Ambiente ContábilPurpose: The present theoretical essay aims to assess the impacts of normative changes on the topic through a comparative study of the standards, emphasizing the approach related to “substance over form”.
Jorge Katsumi Niyama +1 more
doaj +1 more source
Pengaruh Penerapan Ifrs terhadap Kinerja Bank melalui Tata Kelola Perbankan yang Baik [PDF]
, 2013 Era globalisasi membawa dampak diperlukannya standar akuntansi global yang samaantara semua Negara. Dengan standar yang baik dan tata kelola yang baik, makadiharapkan kinerja Perusahaan juga akan semakin baik.
Pratiwi, C. W. (Caecilia) +1 more
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From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres
Sustainable Development, EarlyView.ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi +3 more
wiley +1 more source