Results 61 to 70 of about 80,669,307 (183)

An Enhanced Integrated Reporting Framework: Insights From a Critical Analysis of the Recent Research Literature

Accounting &Finance, EarlyView.
ABSTRACT Given recent developments in the corporate reporting regulatory landscape, we provide a more comprehensive understanding of Integrated Reporting (IR) evolution and propose an enhanced version of the IR Framework. This enhanced framework incorporates new narratives and conceptualizations, introducing innovative perspectives that challenge and ...
Valentina Beretta, Chiara Demartini, Charl de Villiers   +2 more
wiley   +1 more source

INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]

CES Working Papers, 2011
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
doaj  

Green Banking: A Systematic Literature Review of Developed and Developing Countries

Accounting &Finance, EarlyView.
ABSTRACT Green banks attract private investment to green projects, facilitating affordable transitions to climate‐resilient economies. However, the existing literature remains fragmented, lacking cross‐country analyses connecting theory, policy design and institutional practice within a multi‐framework, especially regarding the roles of central banks ...
Nga Thi Phuong Luu, Alex Opoku Acheampong, Clare J. M. Burns, Colette Southam   +3 more
wiley   +1 more source

Are companies in the Czech Republic ready to implement IFRS for SMEs?

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS) have been developed, which are primarily designed ...
Lucie Bartůňková
doaj   +1 more source

A “Conveyor Belt” From International Standards to Domestic Regulation? Evidence From the International Political Economy of Net Zero Governance

Regulation &Governance, EarlyView.
ABSTRACT When and how do international standards influence domestic policies? The literature identifies a range of ways international standards may relate to domestic regulations—including by exporting, substituting, supplanting, or bolstering national rules—creating theoretical ambiguity.
Thomas Hale, Emma Lecavalier, Claas Mertens, Bhavya Gupta, Thom Wetzer   +4 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, Volume 35, Issue 6, Page 7983-8016, September 2026.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Do robots boost productivity? A quantitative meta‐study

Journal of Economic Surveys, Volume 40, Issue 3, Page 1531-1571, July 2026.
ABSTRACT This meta‐study analyzes the productivity effects of industrial robots. More than 1800 estimates from 85 primary studies are collected. The meta‐analytic evidence suggests that robotization has so far provided, at best, a small boost to productivity. There is strong evidence of publication bias in the positive direction.
Florian Schneider
wiley   +1 more source

The possible ways to IFRS (International Financial Reporting Standards) for SME (Small and Medium sized Entities) development

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007
The most business entities in Europe are small or medium-sized enterprises (SME), which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to
Hana Bohušová
doaj   +1 more source

Severity‐Based Prioritisation of Administrative Tax Non‐Compliance: A Multiclass Prediction Approach Using Financial and Governance Data

Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.
ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley   +1 more source

CARACTERIZACIÓN DEL PROCESO DE IMPLEMENTACIÓN DE NORMAS INTERNACIONALES EN LAS PYMES DE ZIPAQUIRÁ

Revista Criterio Libre, 2020
The experiences of the implementation of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SMEs) is the main interest of this study, which characterized the adoption process based on the lessons learned by ...
Martha Giovanna Acosta Sahamuel , Judith Alexandra Acosta Sahamuel   +1 more
doaj   +1 more source