Results 61 to 70 of about 5,846,071 (248)
Como colaborar para a revista Viver IFRS [PDF]
, 2016 A Pró-reitoria de Extensão do Instituto Federal de Educação, Ciência e Tecno - logia do Rio Grande do Sul, por meio da revista Viver IFRS, tem como objetivo principal a divulgação das ações de extensão, realizadas no âmbito da instituição, e de suas ...
Revista IFRS, Normas
core +1 more source
Comparability Effects of Mandatory IFRS Adoption [PDF]
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries.
Stefano Cascino, Joachim Gassen
core
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 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
Business Strategy and the Environment, EarlyView.ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık +3 more
wiley +1 more source
Market Reaction to the Adoption of IFRS in Europe [PDF]
This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe.
Alan D. Jagolinzer +3 more
core
Signalling ESG Misconduct: What Matters to Investors?
Business Strategy and the Environment, EarlyView.ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley +1 more source
Mandatory IFRS adoption and accounting comparability [PDF]
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Stefano Cascino, Joachim Gassen
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva +3 more
wiley +1 more source
Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies
Revista Ambiente ContábilObjective: The aim of this study is to determine the effects of adopting IFRS 9 for the auditing of financial instruments in non-financial companies in Brazil.
Shirley Franco da Silva +1 more
doaj +1 more source