Results 71 to 80 of about 59,943 (258)

TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using Taiwan's unique Task Force on Climate‐Related Financial Disclosures (TCFD) compliance dataset on 80 financial institutions compiled based on a content analysis methodology, we find that financial firms' extent of decarbonization practices positively affects TCFD compliance, suggesting that firms with more substantive decarbonization ...
Ching‐Yuan Hsiao, Yung‐Ming Shiu
wiley   +1 more source

Hedge accounting under IFRS 9: an analysis of reforms

Audit Financiar, 2017
Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
doaj   +1 more source

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano   +3 more
wiley   +1 more source

Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies

Revista Ambiente Contábil
Objective: 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, José Alves Dantas   +1 more
doaj   +1 more source

IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT [PDF]

On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within ...
Albu Catalin, Albu Nadia, Girbina Madalina   +2 more
core  

THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]

, 2017
This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core  

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas, Núria Arimany‐Serrat, Miquel Carreras‐Simó, Germà Coenders   +3 more
wiley   +1 more source

Os efeitos da IFRS 9 na persistência dos resultados contábeis

Enfoque
Objetivo: Este trabalho teve por objetivo investigar quais os efeitos da adoção da IFRS 9 sobre a qualidade dos lucros contábeis, utilizando o atributo da persistência dos resultados.
Vinícius Monteiro Pereira
doaj   +1 more source

Analysis of IFRS 9 Financial Instruments from an industrial perspective

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2018
The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations ...
Carlos Gabriel Parrales Choez, Franklin Duberlí Castillo Llanos   +1 more
doaj   +1 more source

IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? [PDF]

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized ...
Henselmann, Klaus, Roos, Benjamin
core