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The use of accounting policy options under IFRS in Europe : do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary economics 15 (2021) 3, pp. 289-308
Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and …
Persistent link: https://www.econbiz.de/10012629574
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CFO Country of Origin and Accounting Quality. A Cross-Country Investigation
Marra, Antonio - 2018
collected dataset based on 954 unique CFOs across Europe and 4,478 firm-year observations I investigate the effect of CFO …
Persistent link: https://www.econbiz.de/10012934433
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Cross-Border Investments in Private Firms : The Benefits of Comparability for Foreign Investors
Allee, Kristian D.; Dinh, Tami; Stenzel, Arthur - 2022
In this paper, we examine the benefits of accounting comparability for cross-border investments in private firms. Exploiting a quasi-experimental setting we examine the real effect of an increase in accounting comparability using a difference-in-differences research design. We find that the...
Persistent link: https://www.econbiz.de/10013290137
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Carbon Management Accounting and Reporting in Practice : A Case Study on Converging Emergent Approaches
Gibassier, Delphine - 2019
Purpose: In contrast to the reporting, stakeholder and regulatory focus, company-internal issues of carbon accounting have so far rarely been investigated in depth. This case study focuses on carbon accounting, as one aspect of accounting for impacts on the environmental capital and details the...
Persistent link: https://www.econbiz.de/10012904522
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COVID-19 Impact, Sustainability Performance and Firm Value : International Evidence
Bose, Sudipta; Shams, Syed; Ali, Muhammad Jahangir; … - 2021
We examine the impact of COVID-19 on changes in firm value, and the moderating role of firm-level sustainability performance on this relationship. We find that firms domiciled in countries where the COVID-19 impact is more devastating experience greater decline in firm value. The negative impact...
Persistent link: https://www.econbiz.de/10013233608
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Corporate Responses in an Emerging Climate Regime : The Institutionalization and Commensuration of Carbon Disclosure
Kolk, Ans; Levy, David L.; Pinkse, Jonatan - 2014
This paper examines corporate responses to climate change in relation to the development of reporting mechanisms for greenhouse gases, more specifically carbon disclosure. It first presents some background and context on the evolution of carbon trading and disclosure, and then develops a...
Persistent link: https://www.econbiz.de/10014214663
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Environmental Sustainability, Governance, National Culture and COVID-19 Impact : International Evidence and Implications
Bose, Sudipta; Mihret, Dessalegn; Ali, Muhammad Jahangir; … - 2022
Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...
Persistent link: https://www.econbiz.de/10014082037
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ESG Disclosure Regulation : In Search of a Relationship with the Countries Competitiveness
Plastun, Oleksiy - 2019
This paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries' competitiveness as an integral part of countries' Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure...
Persistent link: https://www.econbiz.de/10012862076
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Legitimacy theory may explain the failure of global adoption of IFRS : the case of Europe and the U.S.
De Luca, Francesco; Prather-Kinsey, Jenice - In: Journal of management & governance 22 (2018) 3, pp. 501-534
Persistent link: https://www.econbiz.de/10011919394
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International Financial Reporting Standards- an Emerging Market Perspective
Chukwunedu, Okaro Sunday - 2011
IFRS especially from the perspective of emerging markets or economies. Extensive theoretical and empirical review of …, equivocations of some powerful nations to join the bandwagon and the issue of whether IFRS is in fact fit for purpose. The study has … added to the scanty literature on IFRS from the perspective of emerging economies and has implication for the drive of IASB …
Persistent link: https://www.econbiz.de/10013118980