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This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...
Persistent link: https://www.econbiz.de/10014035172
The main objective of this study is to put in evidence the perceptions of stakeholders about IFRS adoption across … Europe and Brazil. By means of a survey, (816 completed questionnaires, 10% of population), we investigate whether producers …
Persistent link: https://www.econbiz.de/10013021048
In this paper, we examine time and country specific institutional effects on CSR disclosures by big bank in fourteen Western European banks. For time effect, we compared banks' CSR disclosures in 2005, when societal expectation of banks' CSR disclosures was considered low, to their CSR...
Persistent link: https://www.econbiz.de/10013135444
We conduct the first comparative analysis of the financial performance of European green, black (fossil energy and natural resource) and conventional mutual funds. Based on a unique dataset of 175 green, 259 black and 976 conventional mutual funds, the investigation contrasts the financial...
Persistent link: https://www.econbiz.de/10012936896
Europe through the construction of appropriate financial strategic maps for Telecom Italia (Italy), British Telecom (U …
Persistent link: https://www.econbiz.de/10012944187
I employ an unsupervised learning algorithm to investigate the thematic content of a large set of integrated and stand-alone sustainability reports. Subject to a non-financial reporting mandate, companies in the EU can disclose their non-financial performance together in their financial...
Persistent link: https://www.econbiz.de/10014241205
, one under US GAAP and the other under IFRS, which have one key difference — while both changes mandate improvements to the … outcomes between these two changes. We find that the IFRS disclosure standard is effective at improving pension asset …
Persistent link: https://www.econbiz.de/10012828794
Many accounting regimes, such as U. S. GAAP, IFRS, German GAAP (GoB) and Japanese GAAP, pursue internal consistency … policies to comparable accounting issues in the absence of specific guidance. According to our analysis, the present IFRS … regime fails to ensure this because IFRS dealing with comparable issues are partly inconsistent. We also find that the …
Persistent link: https://www.econbiz.de/10014050137
Scandinavian region: the European Union-mandated adoption of International Financial Reporting Standards (IFRS) and the mergers … between the three national exchanges of Denmark, Finland, and Sweden. Our tests follow two approaches. The first approach … 2005-2008 period. Our results show that all countries except Finland experienced a lower mean-centered earnings/price ratio …
Persistent link: https://www.econbiz.de/10013089237
We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using … transfer, our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal. We hypothesize that … firm-level heterogeneity in IFRS compliance explains the limited comparability effect. To test this conjecture, we first …
Persistent link: https://www.econbiz.de/10013039528