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Environmental, Social and Governance Disclosures in Europe
Camilleri, Mark Anthony - 2017
Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by...
Persistent link: https://www.econbiz.de/10014124063
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Gender and Attitude Toward the Ethics of Tax Evasion : A Comparison of European and Asian Views
Wei, Wei; McGee, Robert W. - 2016
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
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One Size Fits All? Stakeholders’ Perceptions of IFRS Adoption Across Europe and Brazil
Benetti, Cristiane - 2015
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
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International Classification of Accounting Systems and Effects of IFRS Adoption
Jindrichovska, Irena - 2013
Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … impact is less pronounced in the countries of Northern and Central Europe: Germany, Poland, Finland and Sweden. The impact …
Persistent link: https://www.econbiz.de/10013073093
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The Relationship between Firm Characteristics and Mandatory Disclosure Level : When Egyptian Accounting Standards Were First Adopted
Shehata, Nermeen F. - 2014
Egypt witnessed continuous developments in accounting regulations which led to a comprehensive set of Egyptian Accounting Standards (EAS) in June 2006, to be implemented starting 2007. It is expected that complying with high quality accounting standards would result in more adequate information...
Persistent link: https://www.econbiz.de/10013053408
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IPOs and IFRS in European Exchange-Regulated Markets : A Research Note
Pierk, Jochen - 2018
-regulated markets. Many initial public offerings (IPOs) in Europe are within exchange-regulated markets where firms are allowed to … choose between local GAAP and IFRS. Therefore, this research note describes the regulatory environment and investigates the … choice to voluntarily adopt IFRS within European exchange-regulated markets. Overall, less than 20% of the firms voluntarily …
Persistent link: https://www.econbiz.de/10012912508
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Voluntary Disclosure vs. Mandatory Disclosure : The Case of IFRS Introduction on European Firms
de La Bruslerie, Hubert - 2015
introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …
Persistent link: https://www.econbiz.de/10013037166
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The Impact of ESG Score on the Value Relevance of Fair Value Hierarchy : Evidence from European Banks
Di Martino, Giuseppe; Miglietta, Federica; Potì, Valerio - 2022
In this paper, using hand-collected accounting data on 154 European banks for a period ranging from 2010 to 2018, we investigate the impact of banks’ ESG scores on the value-relevance of fair value hierarchy in financial instruments. Our findings are multi-faceted. On the one hand, banks that...
Persistent link: https://www.econbiz.de/10013306204
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European Green Mutual Fund Performance : A Comparative Analysis with Their Conventional and Black Peers
Ibikunle, Gbenga - 2018
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
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Time and Country Specific Institutional Effects on Corporate Social Disclosure by Financial Institutions : Evidence from Fourteen European Countries
Adelopo, Ismail A. - 2010
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