Results 41 to 50 of about 59,943 (258)
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability efforts increasingly emphasize Scope 3 emissions due to their substantial share of total corporate carbon footprints. However, reporting these emissions remains inconsistent, limiting transparency and comparability across firms.
Nuri C. Onat +4 more
wiley +1 more source
Mandatory TCFD Disclosure and Corporate Financial Performance: Evidence From UK Non‐Financial Firms
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating urgency of climate change has intensified calls for transparent corporate reporting on climate‐related risks and opportunities. This study examines the causal impact of the United Kingdom's mandatory Task Force on Climate‐Related Financial Disclosures (TCFD) framework on the financial performance of non‐financial firms.
Prashant Gupta
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
أثر محاسبة أدوات الهندسة المالية على جودة المعلومات المحاسبية [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗملخص:هدفت تلك الدراسة إلى بيان تأثير المحاسبة عن أدوات الهندسة المالية على جودة المعلومات المحاسبية، وهدفت إلى التعرف على طبيعة الهندسة المالية وأدواتها، كما هدفت إلى التعرف طبيعة العلاقة بين الهندسة المالية والمحاسبة وبيان أوجه التكامل والتباين فيما ...
محمد النادي
doaj +1 more source
Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio +2 more
wiley +1 more source
L’Impatto sulle PD IFRS 9 della nuova definizione di default [PDF]
Risk Management Magazine, 2019 The application of the new default definition, included in the EBA guidelines GL/2016/07, will determine the revision of the lifetime and forward-looking components of the probability of default (PD) used in the context of the IFRS 9 accounting standard.
Maria Giovanna Zavallone +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Корпоративные финансы, 2020 This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the
Alfiya Vasilyeva, Elvina Frolova
doaj +1 more source
What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
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