Results 71 to 80 of about 4,306,199 (277)

The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]

This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot, Jean-Yves Girard, Michel Blanchette   +2 more
core  

Effekter av ny leasingstandard IFRS 16 for børsnoterte foretak i Norge

Magma, 2018
Denne artikkelen forsøker å illustrere effekten på resultat, balanse og sentrale forholdstall ved implementering av ny regnskapsstandard for leieavtaler IFRS 16.
Harutjun Mesrobian, Kjetil Tveit Moen, Tonny Stenheim   +2 more
doaj   +1 more source

European Accounting Harmonisation: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments [PDF]

This paper focuses on the importance of accounting harmonisation in foreign activities at country level. The adoption of International Financial Reporting Standards (IFRS) is considered to reduce information costs among countries and, therefore ...
Laura Márquez-Ramos
core  

Diagnostic Accuracy and Feasibility of Quantitative Flow Ratio at Low Frame Rate Angiography: The Prospective Multicentre Australian AVALON Study

Catheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Background Quantitative Flow Ratio (QFR) is a well‐established, non‐hyperemic, angiographic, wire‐free predictor of ischemia when compared to Fractional Flow Reserve (FFR). However, its diagnostic accuracy at low frame rates (< 10 frames/second), commonly used in contemporary practice to minimize radiation exposure, has not been evaluated ...
Joseph M. O'Brien, Michael Zhang, Thomas J. Ford, Peter J. Psaltis, Jessica A. Marathe, Jayant Ravindran, Rajan Rehan, Vidushi Tripathi, Eleanor Redwood, Kelly Easey, Adam J. Brown, Derek P. Chew, Andy Yong, Dennis T. L. Wong   +13 more
wiley   +1 more source

The Impact of IFRS 16 on the Financial Reporting Accuracy in the Airline Industry

Administrative Sciences
Accounting harmonization enables the comparison of financial reporting and enhances its usefulness. The IFRS was developed to achieve such harmonization in a globalized world.
Carlos Correia, Carlos Martins, Cláudia Pereira   +2 more
doaj   +1 more source

Interpretasi Investor Non-Profesional atas Implementasi International Financial Reporting Standard (IFRS) 8 dan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 dalam Perspektif Framing Information

Journal of Accounting and Investment, 2016
This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation.
Erni Suryandari, Imelda Puspita Arisanti
doaj   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +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

Tratamento dos pagamentos de aluguéis na demonstração do valor adicionado após o CPC 06 (R2): uma análise empírico-reflexiva

Revista Ambiente Contábil
Objetivo: O objetivo do artigo é analisar os efeitos da adoção do CPC 06 (R2) – Arrendamentos na rubrica de aluguéis da Demonstração do Valor Adicionado (DVA) e no percentual de distribuição do valor adicionado como aluguéis.
Wellington Rodrigues Silva Souza
doaj   +1 more source

Praksis for virkelig verdimåling av ikke-finansielle eiendeler

Magma, 2016
Tradisjonelt har regnskapet vært basert på en transaksjonsbasert historisk kostmodell. Med International Financial Reporting Standards (IFRS), som Den europeiske union innførte for børsnoterte selskaper i 2005, har det imidlertid blitt adgang til å ...
Tor Øivind Nordgarden, Lodve Hinnaland Stendal   +1 more
doaj   +1 more source