Search Results - isPartOf:"Accounting in Europe"

Disclosure of information and transparency in public-private partnerships : a comparative study between Portugal and the UK

Viana, Luis Cracel; Moreira, José António C.; Alves, Paulo - In: Accounting in Europe 20 (2023) 1, pp. 66-92

Persistent link: https://www.econbiz.de/10014281336

Revisiting constituents' reflections on the incorporation of day-one losses into IFRS 9

Orthaus, Selina; Rugilo, Daniel - In: Accounting in Europe 20 (2023) 1, pp. 93-119

Persistent link: https://www.econbiz.de/10014281344

Multiple capitals disclosure in European companies' integrated reports : the role of organisational complexity

Ahmed, Abubakar; Mutalib Anifowose; Salami, Suleiman; … - In: Accounting in Europe 20 (2023) 1, pp. 120-138

Persistent link: https://www.econbiz.de/10014281351

Narrative reporting : state of the art and future challenges

Michelon, Giovanna; Trojanowski, Grzegorz; Sealy, Ruth - In: Accounting in Europe 19 (2022) 1, pp. 7-47

Persistent link: https://www.econbiz.de/10013177956

Board of directors and corporate social reporting : a systematic literature network analysis

Afeltra, Giovanna; Alerasoul, Alireza; Usman, Berto - In: Accounting in Europe 19 (2022) 1, pp. 48-77

Persistent link: https://www.econbiz.de/10013177957

Non-financial disclosure and corporate financial performance under directive 2014/95/EU : evidence from Italian listed companies

Agostini, Marisa; Costa, Ericka; Korca, Blerita - In: Accounting in Europe 19 (2022) 1, pp. 78-109

Persistent link: https://www.econbiz.de/10013177961

The predictors of non-financial reporting quality in Romanian state-owned enterprises

Dragomir, Voicu-Dan; Dumitru, Madalina; Feleaga, Liliana - In: Accounting in Europe 19 (2022) 1, pp. 110-151

Persistent link: https://www.econbiz.de/10013177963

Revisiting Constituents’ Reflections on the Incorporation of Day-one Losses into IFRS 9

Orthaus, Selina; Rugilo, Daniel - 2022

IFRS 9 requires the recognition of expected credit losses from the inception of a financial instrument, resulting in so-called day-one losses. The incorporation of day-one losses caused considerable controversy among the IASB members and its constituents. With a focus on the constituents’...

Persistent link: https://www.econbiz.de/10014238494

The future of corporate reporting : guest editorial

Cho, Charles H.; Kajüter, Peter; Stacchezzini, Riccardo - In: Accounting in Europe 19 (2022) 1, pp. 1-6

Persistent link: https://www.econbiz.de/10013177952

Convergence in motion : a review of fair value levels' relevance

Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 3, pp. 275-294

Persistent link: https://www.econbiz.de/10012694122

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