Results 71 to 80 of about 5,846,071 (248)
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
Aggregation of Incidence and Intensity Risk Variables to Achieve Reconciliation
Risks, 2019 The aggregation of individual risks into total risk using a weighting variable multiplied by two ratio variables representing incidence and intensity is an important task for risk professionals. For example, expected loss (EL) of a loan is the product of
Clive Hunt, Ross Taplin
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The Effects of IFRS on Financial Ratios: Early Evidence in Canada [PDF]
This paper provides preliminary evidence of the impact on financial ratios caused by the transition to International Financial Reporting Standards (IFRS) in Canada. The main features of IFRS are explained in the context of a shift from Canadian Generally
François-Éric Racicot +2 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Os efeitos da IFRS 9 na persistência dos resultados contábeis
EnfoqueObjetivo: 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
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, 2023 A pénzügyi instrumentumokra vonatkozó szabályok a számviteli értékeléseknek egyik legösszetettebb területe, sok gyakorlati problémát vethetnek fel, amelyek kezelése magas szakértelmet igényel.
Szűcs, Tibor Ferenc
core
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties [PDF]
This study examines the properties of the information contained in analysts’ earnings forecasts for mandatory IFRS adopters in Europe for the period 2003-07.
Beuselinck, C.A.C. +3 more
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Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
پذیرش و به‌کارگیری استاندارد بین‌المللی گزارشگری مالی شماره 9 و کیفیت گزارشگری بانک‌ها [PDF]
حسابداری و بودجه‌ریزی بخش عمومیاین پژوهش تأثیر پذیرش و به‌کارگیری استاندارد بین‌المللی گزارشگری مالی شماره 9 بر کیفیت گزارشگری بانک‌ها را بررسی می‌نماید. روش پژوهش توصیفی-تحلیلی از نوع پیمایشی است که به‌منظور گردآوری و جمع‌آوری داده‌ها از ابزار پرسشنامه استفاده‌شده است. پرسشنامه پژوهش
امیرمحمد حیدری +3 more
doaj +1 more source