Results 71 to 80 of about 80,669,307 (183)

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, Volume 25, Issue 2, Page 335-360, June 2026.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +1 more source

From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres

Sustainable Development, Volume 34, Issue 2, Page 1622-1647, April 2026.
ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi, Maximilian Espuny, Camila Fabrício Poltronieri, Otávio José de Oliveira   +3 more
wiley   +1 more source

International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities

International Journal of Engineering and Management Sciences
The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and ...
Görkem Gök
doaj   +1 more source

Forslag til ny regnskapslov

Magma, 2016
Regnskapslovutvalget la sommeren 2015 frem første del av utredningen om ny norsk regnskapslovgivning – NOU 2015:10 Lov om regnskapsplikt. Utvalget foreslår en helt ny lov, og legger til grunn at norsk regnskapspraksis fremover skal ha en direkte ...
Anne-Cathrine Bernhoft
doaj   +1 more source

Corporate Involvement in the Sustainable Development Goals: The Case of Banks in Sub‐Saharan Africa

Sustainable Development, Volume 34, Issue S2, Page 1102-1117, March 2026.
ABSTRACT This study examines the extent of banks' involvement in the Sustainable Development Goals (SDGs) and factors influencing their participation in Sub‐Saharan Africa (SSA). Previous studies have highlighted the dearth of research conducted in developing countries.
Adwoa Appiah, Marie‐Claire Cordonier Segger, Amr ElAlfy, Michael Wood, Olaf Weber   +4 more
wiley   +1 more source

Preparedness for and perception of ifrs for SMEs in Turkish SMEs

, 2021
275
openaire   +1 more source

Analysis of the Relationships Between Sustainable Development Goals, Sustainable Development and Organizational Results: An Empirical Study

Sustainable Development, Volume 34, Issue 1, Page 279-298, February 2026.
ABSTRACT This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results.
Juan Antonio Giménez Espín, Amelia Pérez Zabaleta   +1 more
wiley   +1 more source

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

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
core  

Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective

International Journal of Auditing, Volume 30, Issue 1, Page 1-20, January 2026.
ABSTRACT This paper examines the association between commercialization in the auditing profession and auditors' dedication to the profession. The paper further explores the contingent role of environmental uncertainty in this relationship. We hypothesize that these relations are contextually situated and that in a transitional economy like Georgia ...
Erekle Pirveli, Andreas Jansson, Timur Uman   +2 more
wiley   +1 more source

A study of adoption rates and financial effects of IFRS for SMEs

, 2017
The International Accounting Standards Board (IASB) issued IFRS for SMEs in July 2009. It was the first set of international accounting standards for small and medium-sized enterprises (SMEs).
Conway, E.
core