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Harmonizing sustainability disclosure and financial performance : an in-depth exploration within the European energy industry and beyond

Mititean, Pompei; Sărmaș, Florina-Nicoleta - In: Management dynamics in the knowledge economy 11 (2023) 4/42, pp. 385-401

Persistent link: https://www.econbiz.de/10014448682

Country Effects on European Mandatory Disclosure of Financial Key Performance Indicators

Bini, Laura - 2011

reports. After controlling for leverage, industry, size, and profitability, we find that the number of indicators published in …

Persistent link: https://www.econbiz.de/10013120376

Does environmental, social, and governance performance affect financial risk disclosure? : evidence from European ESG companies

Chouaibi, Jamel; Benmansour, Hayet; Ben Fatma, Hanen; … - In: Competitiveness review : CR 34 (2024) 6, pp. 1057-1076

Persistent link: https://www.econbiz.de/10015164585

Non-IFRS earnings measures in annual reports of European companies

Zahradníček, Tomáš - In: European financial and accounting journal : EFAJ 19 (2024) 2, pp. 21-43

The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS earnings measures hold a very prominent role in...

Persistent link: https://www.econbiz.de/10015411995

Sustainability accounting, management control and reporting : a European perspective

Baret, Pierre (ed.); Songini, Lucrezia (ed.); … - 2022

Persistent link: https://www.econbiz.de/10014022368

Energy trading and its relevance for european energy companies

2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003904033

Performance Analysis of Euro-Zone Energy Companies

Lameira, Valdir; Vergura, Silvano; Quelhas, Osvaldo; … - 2012

This investigation is focused in answering if the location and sector of activity of energy companies located in the Euro-zone impact the performance of these companies. A database of 18 largest energy companies in the Euro-zone between 2005 and 2009 was constructed. The method of linear...

Persistent link: https://www.econbiz.de/10014169867

New information in financial disclosures related to sustainable development in the concept of ESG (version IFRS)

Afanasiev, M. P.; Shash, N. N. - In: Studies on Russian economic development 34 (2023) 5, pp. 696-703

Persistent link: https://www.econbiz.de/10014384588

The Impact of Accounting Regulatory Change on Banks : A Study on the Reclassification of Financial Assets

Guo, Qiang - 2012

-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of … accounting results and disclosures.The general findings show that the new amendment helps the banks with the declining condition …

Persistent link: https://www.econbiz.de/10013112328

Disclosure behavior of European firms around the adoption of IFRS

Erkens, Michael H. R. - 2016

Persistent link: https://www.econbiz.de/10011452427