Results 81 to 90 of about 3,941 (302)

The political economy of convergence: The case of IFRS for SMEs.

, 2014
This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core  

How does IFRS 9 affect banks’ impairment recognition in bad times? [PDF]

, 2019
IFRS 9 has changed the way banks recognise credit losses. Under IFRS 9, credit impairment shall be based on more forward-looking assessments by including recognition of expected credit losses. The purpose of this memo is to analyse how IFRS 9 affects the
Andersen, Henrik, Hjelseth, Ida Nervik
core  

Patents as Green Signals: Capital Market Responses to Corporate Green Innovation in Carbon‐ and Energy‐Intensive Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
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

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, Edward J. Riedl, Mary E. Barth, Christopher S. Armstrong   +3 more
core  

The impacts of the introduction of IFRS 9 on the annual reports of UniCredit Bank Hungary Ltd.

, 2020
A diplomamunkám témája az IFRS 9 pénzügyi instrumentumok 2018. január elsejével történő bevezetésére való felkészülés és a bevezetésének hatásának a vizsgálata volt az UniCredit Bank Hungary Zrt éves beszámolóin keresztül. Az IFRS 9-re történő áttérés a
Orosz, Dorottya Flóra
core  

IFRS 9 Implementation [PDF]

, 2017
New accounting rules for recognising credit losses (IFRS 9) will be introduced in Norway from 2018. Under IFRS 9, recognition of credit impairment will be based on more forward-looking assessments than under the current rules.
Stefano, Nicolas
core  

The Impact of Generative AI on the Perpetuation and Detection of Greenwashing in Sustainability Reports: Insights From an Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes, Charl de Villiers, Paul Denny, Juho Leinonen   +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

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