Results 131 to 140 of about 3,945 (302)
Examining dual accounting systems in Europe. [PDF]
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Muiño Vázquez, Flora +1 more
core
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
Family Control and Ownership, Corporate Culture, and ESG Performance in Thailand
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Motivated by the growing importance of environmental, social, and governance (ESG) performance in emerging markets, we examine how family control and ownership, together with corporate culture, influence the ESG performance of publicly listed firms in Thailand.
Sirimon Treepongkaruna +2 more
wiley +1 more source
Green swans and blue skies: Climate change and insolvency risk for financial institutions
International Insolvency Review, EarlyView.Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley +1 more source
Corporate Website Disclosures and Financial Reporting Quality
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the relationship between corporate website disclosures and financial reporting quality. Using website disclosures for firms included in the S&P 500 and S&P Midcap 400 indices, a detailed disclosure index is constructed that distinguishes reproduced financial disclosures, incremental financial disclosures that are not ...
Nicholas Mueller
wiley +1 more source
Financial instruments ::IFRS-9 : impairment /
, 2019 "Bloomberg Tax Accounting Portfolio 5186, Financial Instruments: IFRS 9--Impairment, examines how an entity accounts for impairment of nonderivative financial assets under International Financial Reporting Standards (IFRSs).
Green, James F.
core
Does a More Functionally Diverse Top Management Team Make the Financial Statements More Comparable?
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT We examine whether top management team (TMT) functional diversity affects financial statement comparability. Drawing upon upper echelons theory and the information sharing perspective in diversity research, we argue that TMT functional diversity produces more comparable financial statements due to better information sharing and integration ...
Md Mahmudul Hasan +3 more
wiley +1 more source
Impact of IFRS 9 on financial institutions
, 2018 Diplomová práca sa zaoberá Medzinárodným štandardom finančného výkazníctva 9 (IFRS 9) Finančné nástroje a jeho dopadom na finančné inštitúcie. Zámerom práce je poskytnúť čitateľom prehľad zmien a s nimi spojených dopadov, ktoré IFRS 9 prináša, upozorniť ...
Vozáriková, Veronika
core +1 more source
IFRS 9 - dopady pro nebankovní subjekty
, 2019 VAŠÍČKOVÁ, V. IFRS 9 – impact on non-bank entities. Diploma thesis. Brno: Mendel University, 2019. Diploma thesis is focused on influence of IFRS 9 on non-bank entities.
Vašíčková, Veronika
core
Age Replacement for Balanced Systems Under Mission Durations
Quality and Reliability Engineering International, EarlyView.ABSTRACT With advances in technology, systems such as Unmanned Aerial Vehicles (UAV) and planetary landing vehicles whose operation requires maintaining balance across sectors have attracted increasing attention within the balanced systems literature.
Ferhan BAŞ KAMAN
wiley +1 more source