Results 111 to 120 of about 5,846,071 (248)
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements [PDF]
Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their 2004 financial statements from
Sættem, Frode +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza +4 more
wiley +1 more source
Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK [PDF]
This study investigates whether the adoption of a single set of accounting standards, such as IFRS, guarantees harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of ...
Pascal Dumontier +3 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen +5 more
wiley +1 more source
The Implementation of IAS/IFRS in Romania – Advances and Perspectives [PDF]
This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions adopted by Romania as well as the perspectives concerning the adaptability
Aristita Rotila
core
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.Cobalt single‐atoms in poly(heptazine imide) photocathodes maximize active‐site availability and outperform Fe, Cu, and Na in alkaline hydrogen evolution. Atomic precision (not bulk loading) proves predominance, establishing a design principle for the next generation of solar fuel devices.
Izadora F. Reis +11 more
wiley +1 more source
Hedge Accounting: An Auditor’s Perspective
Audit Financiar, 2019 Radical changes have been introduced in the hedge accounting framework by the new IFRS accounting standards. In particular, the hedge effectiveness regime has been completely overhauled and replaced by a strong principles-based charter. The relevance
doaj +1 more source
Same Same But Different: Credit Risk Provisioning Under IFRS 9
, 2023 Behn M, Couaillier C.
europepmc +1 more source