Results 61 to 70 of about 59,943 (258)
A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Revista Ambiente ContábilObjetivo: Este estudo teve por objetivo identificar os efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros nas empresas não financeiras brasileiras.
Shirley Franco da Silva +1 more
doaj +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Adopsi International Financial Reporting Standart (IFRS) Terhadap Kualitas Laba
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2019 Penelitian ini menguji pengaruh adopsi IFRS terhadap kualitas laba. Variabel dalam penelitian ini adalah IFRS, Kualitas laba yang diukur dengan manajemen laba dan variabel kontrol yaitu rasio hutang dan ukuran perusahaan.
Ermina Sari
doaj +1 more source
The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]
, 2010 No ...
Morunga, Maria, Morunga, Maria
core
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
A Markov approach to credit rating migration conditional on economic states
Canadian Journal of Statistics, EarlyView.Abstract We develop a model for credit rating migration that accounts for the impact of economic state fluctuations on default probabilities. The joint process for the economic state and the rating is modelled as a time‐homogeneous Markov chain. While the rating process itself possesses the Markov property only under restrictive conditions, methods ...
Michael Kalkbrener, Natalie Packham
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results ...
Sumon Kumar Das, Prome Akter
wiley +1 more source
Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks [PDF]
Banks and Bank SystemsThis study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector.
Mohammad Fawzi Shubita +4 more
doaj +1 more source