Results 81 to 90 of about 56,054 (246)

Accounting and accountability in Fiji: A review and synthesis [PDF]

, 2014
This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core  

Opportunities for the Labour Party: Football, Class and Community Renewal

The Political Quarterly, EarlyView.
Abstract This article argues that football represents an underutilised opportunity for the Labour Party to anchor a wider programme of civic renewal. In many working‐class communities, the decline of trade unions, working men's clubs and other associational spaces has eroded collective life, leaving football clubs as rare institutions where dignity ...
Sam Taylor Hill
wiley   +1 more source

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

IFRS-16 and Firm Investment: Leasing Commitment and Intensity

Sriwijaya International Journal of Dynamic Economics and Business
Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris, Arif Julianto Sri Nugroho, Tri Utami, Rizky Windar Amelia   +3 more
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

Analisis Pengaruh Struktur Corporate Governance Terhadap Tingkat Kepatuhan Pengungkapan Konvergensi Ifrs Pada Laporan Laba Rugi Komprehensif [PDF]

, 2014
This study aims to analyse how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al .
Pitasari, A. (Anggita), Septiani, A. (Aditya)   +1 more
core  

A Bibliometric Review of a Decade of Integrated Reporting Research*

Accounting Perspectives, EarlyView.
ABSTRACT Understanding the current status and future directions of integrated reporting (IR) within today's voluntary reporting landscape is crucial for advancing accounting scholarship and practice. This study presents a comprehensive bibliometric review of IR research alongside content analysis to identify publication trends, research collaborations,
Ajanthan Alagathurai, Reza M. Monem, Shireenjit Johl, Shamsun Nahar   +3 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

THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]

, 2017
This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core  

Marginal Tax Rates of Canadian Public Firms and the Applicability of Marginal Tax Rates in Corporate Decisions*

Accounting Perspectives, EarlyView.
ABSTRACT While several US studies demonstrate the importance of using marginal tax rates (MTRs) to study corporate decisions and tax incentives, research using MTR in the Canadian setting is limited. The MTR literature has made several improvements on the estimation process using US firms, but these advances have not been made available for Canadian ...
Khin Phyo Hlaing, Bin (Betty) Xing
wiley   +1 more source