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Measuring Up: A Study on Corporate Sustainability Reporting in Canada
Lefebvre, Rock; Gans, Philip - Certified General Accountants Association of Canada - CGA - 2005
In response to the growth in corporate sustainability reporting in Canada, CGA-Canada commissioned a sustainability … reporting survey in the fall of 2004. The survey sought to advance understanding of sustainability reporting, advocate for … business value and transparency in reporting, and look to enjoin participation by all stakeholders. The results of the survey …
Persistent link: https://www.econbiz.de/10008494147
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La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo
Mas, Elies Seguí; Martínez, Gabriel García; Civera, … - In: CIRIEC-España, revista de economía pública, social y … (2008) 60, pp. 155-178
The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability....
Persistent link: https://www.econbiz.de/10005087217
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Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2012
Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our …
Persistent link: https://www.econbiz.de/10009651901
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Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
Leuz, Christian; Christensen, Hans B.; Hail, Luzi - National Bureau of Economic Research (NBER) - 2011
This paper examines capital market effects of changes in securities regulation. We analyze two key directives in the European Union (EU) that tightened market abuse and transparency regulation and its enforcement. All EU member states were required to adopt these two directives, but did so at...
Persistent link: https://www.econbiz.de/10008804681
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Did Fair-Value Accounting Contribute to the Financial Crisis?
Leuz, Christian; Laux, Christian - National Bureau of Economic Research (NBER) - 2009
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we...
Persistent link: https://www.econbiz.de/10008634632
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Consistent Valuation Cash Flow
Yaari, Uzi; Nikiforov, Andrei; Kahya, Emel; … - Department of Economics, University of Pennsylvania - 2012
This paper seeks to draw attention to a flaw in the firm’s Free Cash Flow model and related statement widely accepted in Corporate Finance. We argue that the common offset of any Current Liabilities against Current Assets distorts the FCF size, composition, and volatility, thereby misstating...
Persistent link: https://www.econbiz.de/10010544669
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Analysis of Global Performances for the Companies listed on Bucharest Stock Exchange: A Sectorial Perspective
Achim, Monica Violeta; Borlea, Nicolae Sorin; Mare, Codruta - In: International Journal of Academic Research in Business … 5 (2015) 2, pp. 181-200
means adopting a code of ethics for its own governance, transparency, including the transparency of the financial reporting …
Persistent link: https://www.econbiz.de/10011198664
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Responsable mais pas comptable
Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2004
environmental and social reporting practices and the main international standardization process : Global Reporting Initiative (GRI … standardization institution promoting a framework for voluntary sustainability reporting faced with the risk of stronger disclosure …
Persistent link: https://www.econbiz.de/10011073352
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Corporate Social Responsibility in the Financial Sector: Are Financial Cooperatives Ready to the Challenge?
Rizkallah, Élias; Martínez, Inmaculada Buendía - In: CIRIEC-España, revista de economía pública, social y … (2011) 73, pp. 127-149
After the crash of financial institutions and the negative effects of the financial crisis, financial service cooperatives (FSCs) emerged as good performer compared to commercial banks. But this condition will not be enough to face the challenges that the new financial panorama will bring on the...
Persistent link: https://www.econbiz.de/10009391699
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The Foundations of Corporate Social Responsibility (replaced by CentER DP 2014-069)
Renneboog, Luc; Liang, H. - Tilburg University, Center for Economic Research - 2013
Abstract: We investigate the roles of legal origins and political institutions – believed to be the fundamental determinants of economic outcomes – in corporate social responsibility (CSR). We argue that CSR is an essential path to economic sustainability, and document strong correlations...
Persistent link: https://www.econbiz.de/10011115329