Results 161 to 170 of about 3,945 (302)
The Weaponization of ESG Infrastructures and the Future of Green Finance
Global Policy, EarlyView.ABSTRACT The trillion‐dollar green finance industry faces growing pushbacks from a range of actors. While criticisms vary—from portraying ESG as part of a “woke” agenda to highlighting risks of greenwashing—we now see mass departures from climate–finance initiatives, with asset managers coming under fire from regulators over ESG policies and activist ...
Annika Stenström
wiley +1 more source
The Implementation of the IFRS 9 in Banking Industry
, 2019 This study addreses a first post-implementation review of the IFRS 9. Precisely, I focus on short-term effects generated by the standard, i.e. a decline of retained earnings and other equity reserves mainly due to the implementaton of the expected losses-based provisionning model, and how did banks accomodate their accountng policy to mitigate those ...
Casta, Jean-François +2 more
openaire +1 more source
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 +2 more
wiley +1 more source
IFRS 9 Rahoitusinstrumentit- IAS 39 ja uuden IFRS 9 merkittävimmät erot
, 2017 Kandidaatintutkielmani käsittelee IAS 39-standardin: Rahoitusinstrumentit: kirjaaminen ja arvostaminen muuttumista IFRS 9 standardiin: Rahoitusinstrumentit.
Blomqvist, Jessika
core
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Methods in Ecology and Evolution, EarlyView.Abstract Automatic re‐identification of animals has significant potential to address pressing ecological and conservation challenges through improved population monitoring, individual health assessment and detailed behavioural analyses. Although numerous computer‐vision‐based solutions have been proposed and many achieve high accuracy, most remain ...
András Zábó +5 more
wiley +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Agreement between seroprevalence- and model-based estimates of COVID-19 burden. [PDF]
Glob Health ActionOwusu-Boaitey N +6 more
europepmc +1 more source