Results 61 to 70 of about 5,267,351 (240)
Financial Reporting – from Responsibilities to the Quality Assurance Systems [PDF]
Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the ...
Aureliana ROMAN, Maria MANOLESCU
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Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
, 2022 Bu çalışmada Türkiye’de küçük ve orta büyüklükteki işletmeler tarafından uluslararası finansal raporlama standartlarının benimsenmesi incelenmektedir. Uluslararası finansal raporlama standarlarının uyumlaştırılması global sermaye piyasalarının ihtiyaçlarına cevap vermek için bir zorunluluk halini almıştır.
openaire +1 more source
Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study [PDF]
The purpose of this study to compare the previous research about how the nonfinancial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey have disclosed information regarding the usage of derivatives, and the accounting ...
Asli, Turel, Yakup, Selvi
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THE ACTIVITIES OF TURKISH ACCOUNTING STANDARDS BOARD (TASB) FOR IMPROVING THE QUALITY OF THE FINANCIAL KNOWLEDGE AND GENERAL VIEW ON TURKISH FINANCIAL REPORTING STANDARDS (TFRS) [PDF]
, 2008 Nowadays, an extremely fast developments are faced, in every field. The increase on international business activities, investment decisions, and pace of transformation in capital markets which are affected by the technological development, requires ...
UC, Mustafa +2 more
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Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance
Business Strategy and the Environment, EarlyView.ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu +3 more
wiley +1 more source
Economic implications of corporate financial reporting in brazilian and european financial markets [PDF]
The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role.
C. Benetti
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Business Strategy and the Environment, EarlyView.ABSTRACT The United States (U.S.) faces challenges in achieving its ambitious net‐zero carbon emissions target by 2050, with current emissions having fallen by less than 1% in 2024. Despite an investment of $500 billion in low‐carbon resources while holding the second‐largest green technology patent portfolio globally, it is further imperative to ...
Md Zubair Ahmad +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study systematizes the literature on eco‐innovation and economic complexity, aiming to understand how the sophistication of productive structures shapes countries' capacity to develop environmentally responsible innovations, and how eco‐innovation may, in turn, influence productive sophistication.
Gregory Matheus Pereira de Moraes +1 more
wiley +1 more source