Results 141 to 150 of about 3,945 (302)

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

Sustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia, Ricardo Cristhian Morales Pelagio, Jesús F. Lampón   +2 more
wiley   +1 more source

Toward a Sustainability Standard for Cultural Organizations: Borrowing From Tourism

Sustainable Development, EarlyView.
ABSTRACT Cultural organizations are increasingly engaging with sustainability, yet they lack a sector‐specific standard to guide and institutionalize efforts as long‐term strategies. This study reviews research papers on sustainability standards in the tourism sector, a field with greater experience with such tools, and horizontally borrows insights ...
Małgorzata Ćwikła, Leticia Labaronne
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

IFRS 9 - Finanzinstrumente : die Bilanzierung von Finanzinstrumenten nach IAS 39 und IFRS 9 im Vergleich

, 2019
Die vorliegende Masterarbeit befasst sich mit den Auswirkungen und Änderun-gen des neuen Standards IFRS 9 – Finanzinstrumente. Während der handels-rechtliche Abschluss die Anhangangaben als mehr oder weniger kurze Erläute-rung herausgreift, müssen nach ...
Rosogic, Danijel
core   +1 more source

Toward SDG 13: A Machine Learning‐Based Assessment of Financial Freedom, Investment Freedom, and Environmental Sustainability

Sustainable Development, EarlyView.
ABSTRACT Previous studies in the context of the finance‐environment nexus mainly rely on quantitative indicators to provide information on activity or depth of the financial system, ignoring how institutional openness and the degree of regulatory autonomy within the financial market shape environmental outcomes that are directly relevant to Sustainable
Zahoor Ahmed, Tunahan Degirmenci, Stefania Pinzon   +2 more
wiley   +1 more source

IFRS 9 inom bilfinansieringsbranchen : En kvalitativ studie som blickar närmare på IFRS 9 inverkan på redovisningen på Sveriges ledande bilfinansieringsföretag

SAMMANFATTNING Datum:  2024-05-28 Nivå:   Kandidatuppsats i Företagsekonomi, 15 hp Institution:  Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare:  Albin Nicklasson & Joakim Gourie Titel:   IFRS 9 inom ...
Nicklasson, Albin, Gourie, Joakim
core   +2 more sources

Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing [PDF]

, 2013
Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies ...
Oksana, Henriksson, Fallström, Lyubov
core  

Identifying and Navigating Barriers to ESG Strategy Implementation: Perspectives of Corporate Senior Leaders in a MENA Context

Sustainable Development, EarlyView.
ABSTRACT Effective ESG implementation remains a critical yet persistently underachieved organisational priority, particularly in emerging markets where reporting standards, leadership capabilities, and regulatory environments remain inconsistent. This paper aims to develop an interpretive framework that senior leaders in large organisations can apply ...
Andrew Mackenzie, Matthew Brown
wiley   +1 more source