Results 51 to 60 of about 80,669,307 (183)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Repeated Cross Sectional Analysis of Acuity of Turkish CPAs on the Adoption of IFRS for SMEs for Turkish SMEs [PDF]
, 2014 SMEs contribute commendably to the development of local economies around the world. As for the Turkish economy, SMEs have significant boost since they take up well over 98% of all entities.
Kaya, Can Tansel, Turegun, Nida
core +1 more source
Transitare, 2022 It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed.
Sandra Milena Castillo Saravia +2 more
doaj
Green swans and blue skies: Climate change and insolvency risk for financial institutions
International Insolvency Review, EarlyView.Abstract This lecture in honour of the late Gabriel Moss QC and Ian Fletcher QC examines the challenge of climate‐related financial risk. Prudential regulators and central banks recognize that the systemic nature of climate‐related financial risk makes it an emerging vulnerability relevant to cross‐border insolvency resolution.
Janis Sarra
wiley +1 more source
In what ways are countries which have already adopted IFRS for SMEs different
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies.
Hana Bohušová, Veronika Blašková
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Sustainable Development, EarlyView.ABSTRACT Effective ESG implementation remains a critical yet persistently underachieved organisational priority, particularly in emerging markets where reporting standards, leadership capabilities, and regulatory environments remain inconsistent. This paper aims to develop an interpretive framework that senior leaders in large organisations can apply ...
Andrew Mackenzie, Matthew Brown
wiley +1 more source
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Journal of Management Small and Medium Enterprises (SME's)Small and medium enterprises are the backbone of most African economies, contributing significantly to economic growth, employment creation, and sustainable development in these economies, yet the SMEs face survival challenges, with few going beyond ...
Sherman Moyo, Favourate Y Mpofu
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards.
Hana Bohušová, Patrik Svoboda
doaj +1 more source