Results 61 to 70 of about 4,306,199 (277)
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
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
Mandatory IFRS adoption and accounting comparability [PDF]
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Stefano Cascino, Joachim Gassen
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva +3 more
wiley +1 more source
Como colaborar para a revista Viver IFRS [PDF]
, 2016 A Pró-reitoria de Extensão do Instituto Federal de Educação, Ciência e Tecno - logia do Rio Grande do Sul, por meio da revista Viver IFRS, tem como objetivo principal a divulgação das ações de extensão, realizadas no âmbito da instituição, e de suas ...
Revista IFRS, Normas
core +1 more source
Comparability Effects of Mandatory IFRS Adoption [PDF]
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Stefano Cascino, Joachim Gassen
core
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Revista Eniac Pesquisa, 2016 In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies.
Mariana Moreira Arrozio +2 more
doaj +1 more source
Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research [PDF]
This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of ...
Jörg-Markus Hitz +2 more
core
Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership
Business Strategy and the Environment, EarlyView.ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose +3 more
wiley +1 more source