Results 141 to 150 of about 5,846,071 (248)

Inside the Black Box: Advancing Climate Disclosure in Australia's Energy Sector to Support a Resilient National Electricity Market

Australian Journal of Agricultural and Resource Economics, EarlyView.
ABSTRACT Alongside the 2024–2025 review of the National Electricity Market, Australian energy companies faced the most significant reforms to climate disclosures in corporate history. Specifically, the Australian Sustainability Reporting Standard for Climate‐related Disclosures (AASB S2) was announced in September 2024, after which all entities falling
Tracey Dodd, Melissa Nursey‐Bray, Rhys Thomas   +2 more
wiley   +1 more source

Disclosure without accountability: Air pollution reporting by major South African industrial companies. [PDF]

Ann Glob Health
Haywood L, Kalele P, Mahlangeni N, Kapwata T, Nkambule C, Laban T, Wright CY.   +6 more
europepmc   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Enhancing financial data collection and reporting in small businesses through IoT integration: an exploration of IFRS standard. [PDF]

Front Artif Intell
Oraby S, Johri A, Sayal A, Chong KM, Alhumoudi H, Jha J, N C.   +6 more
europepmc   +1 more source

IFRS for SMEs

, 2017
Dolgozatomban a nemzetközi számvitelt, azon belül a kis- és középvállalkozások - vagyis a KKV-k - számvitelére vonatkozó elveket és elszámolási lehetőségeket mutattam be.
Szántai, Alexandra
core  

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

Journal of Accounting Research, EarlyView.
ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley   +1 more source

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Agreement between seroprevalence- and model-based estimates of COVID-19 burden. [PDF]

Glob Health Action
Owusu-Boaitey N, Böttcher L, Meyerowitz-Katz G, Howard J, Gorski DH, Besançon L, Barchuk A.   +6 more
europepmc   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]

Data Brief
Molina-Sánchez H, Ortiz-Gómez M, Fernández-Navarro F.   +2 more
europepmc   +1 more source