Results 81 to 90 of about 4,306,199 (277)
Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Lisa Evans +2 more
core
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
, 2019 The international accounting standards board´s (IASB) former accounting standard, IAS 17 was replaced by IFRS 16 on the first of January 2019. The main reason for the implementation of IFRS 16 is because IASB wants organizations to include all their leasing contracts on their balance sheets. This means that operational leasing contracts will be treated
Ennen, Sebastian, Bacetic, Milan
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
IFRS-16 and Firm Investment: Leasing Commitment and Intensity
Sriwijaya International Journal of Dynamic Economics and BusinessGenerally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris +3 more
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
The impact of IFRS 16 on transparency of financial statements [PDF]
, 2020 The main mission of the International Accounting Standard Board is that by unique accounting rules ensure a transparency, accountability, efficiency and comparability of financial information’s from the financial statements which are crucial for stability of financial markets.
Pepur, Petar, Certa, Nikolina
openaire +2 more sources
Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption [PDF]
Regulators' expectations to the IFRS introduction are high. In our analyses we measure by different variables for market liquidity how inter alia reporting quality and investors' preference developed with IFRS adopter and non IFRS adopter firms over the ...
Klein, Christian, Schrödl, Nicolas
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
wiley +1 more source
Lease accounting: an inquiry into the origins of the capitalization model.
De Computis, 2019 Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019.
José Morales Díaz +2 more
doaj +1 more source