Results 61 to 70 of about 56,172 (268)

Project management and presentation of information in financial statements - company performance measurement or project performance measurement [PDF]

, 2010
The aim of the article is to draw the attention to the problems related to the presentation of the operational result in case of companies realizing projects contained in a financial report.
Kalinowski, Jacek
core   +2 more sources

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]

, 2010
No ...
Morunga, Maria, Morunga, Maria
core  

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez, Beatriz Aibar‐Guzmán, Salvador Marín‐Hernández, Esther Ortiz‐Martínez   +3 more
wiley   +1 more source

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

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

Some reflections on the concept application of essence over form in leasing operations in the lessee and lessor before and after IFRS 16

Revista Ambiente Contábil
Purpose: 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, Paulo César de Melo Mendes   +1 more
doaj   +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, Odilanei Morais dos Santos   +1 more
doaj   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel, Nehir Balci, Mustafa Reha Okur   +2 more
wiley   +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
core