Results 31 to 40 of about 310 (181)

Climate exposure drives firm political behavior: Evidence from earnings calls and lobbying data

American Journal of Political Science, EarlyView.
Abstract When and how do firms engage in climate politics? We argue that regulatory concerns, business opportunities, and physical risks activate policy preferences and lobbying efforts. We measure firm‐level exposure to opportunity, regulatory, and physical aspects of climate change based on discussion in quarterly earnings call transcripts for 11,705
Christian Baehr, Fiona Bare, Vincent Heddesheimer   +2 more
wiley   +1 more source

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA

Malete Journal of Accounting and Finance, 2023
The reliability of public sector financial information is enhanced through an efficient and transparent financial reporting system. The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS ...
Salaudeen Ibrahim, Abdul-Hakeem Shuaib, Mubaraq Sanni   +2 more
doaj  

El isomorfismo institucional en la adopción de las IPSAS

Cuadernos de Administración, 2020
La adopción de las IPSAS está siendo impulsada por diversos factores institucionales que llevan a las organizaciones a seguir comportamientos isomórficos. El isomorfismo institucional proviene de distintas influencias (coercitiva, mimética y normativa),
Carlos Augusto Rincón-Soto, Mauricio Gómez Villegas   +1 more
doaj   +1 more source

ASSESSING THE QUALITY OF IPSAS-BASED FINANCIAL REPORTS OF THE SUPRANATIONAL ORGANIZATIONS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
. The study aims at accessing the quality of IPSAS-based financial reports of intergovernmental organizations, which have fully adopted the accrual basis of accounting. The quality assessment contemplates the empirical estimation of the financial reports’
V. Ambarchian, M. Ambarchian
doaj   +1 more source

Understanding the Relationship of Humanity to God and to Creation Through God's Love: Tuomo Mannermaa's New Interpretation of Martin Luther's View of the Two Kinds of Love

Dialog, EarlyView.
ABSTRACT Based on Luther's twenty‐eighth thesis in the Heidelberg Disputation, which contrasts God's love and human love, Tuomo Mannermaa offers a detailed analysis of the theme of love in Luther's theology, highlighting its paradoxical character. According to Mannermaa's interpretation, Luther insists that God's love and human love move in opposite ...
Ying Yang, Paulos Z. Z. Huang
wiley   +1 more source

Government Financial Reporting: A Study of Nested Controversy

Financial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

Testing for Contagion in International Financial Markets: To See More, Go Higher

Financial Review, EarlyView.
ABSTRACT Traditional measures of financial contagion rely on correlation shifts, overlooking higher moments such as skewness and kurtosis. We examine contagion during two major financial crises, incorporating lower‐ and higher‐moment measures. We analyze stock market returns from 22 major markets at different frequencies, offering a global perspective ...
Simeon Coleman, Vitor Leone
wiley   +1 more source

Investor sentiment and stock market returns: A comparative analysis of mood, word, and trade

Journal of Financial Research, EarlyView.
Abstract We examine and compare the return predictability of mood‐, word‐, and trade‐based sentiment measures across 18 international stock markets. Empirical results reveal that the trade‐based measure performs strongly across many settings; the word‐based measure contributes important complementary information, including in cases where the trade ...
Lan Xiang, Wenzhao Wang
wiley   +1 more source

Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows

Audit Financiar, 2016
Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to ...
Marinela Daniela MANEA
doaj   +1 more source

Regulatory Context and Bureaucratic Policy Making: Illustrations From Payment System Regulation in Brazil

Regulation &Governance, EarlyView.
ABSTRACT This study investigates how bureaucratic strategies for structuring the policy environment shape regulatory outcomes, focusing on the extent to which agencies achieve their original policy preferences. Drawing on resource dependence theory and bureaucratic politics, we conceptualize the policy environment in two dimensions: internal ...
João Pedro Haddad, Lauro Emilio Gonzalez   +1 more
wiley   +1 more source