Search Results - subject:"European Regulation"

Factors influencing the disclosure of additional financial and non-financial information by large enterprises

Rep, Ana; Mališ, Sanja Sever; Dumančić, Kosjenka - In: Management : journal of contemporary management issues 27 (2022) 1, pp. 287-308

Persistent link: https://www.econbiz.de/10013502532

European Entrepreneur in the New Consumer Regulation

Sádaba, Felix - In: Současná Evropa 2014 (2014) 1, pp. 85-99

Directive 2011/83/EU on Consumer Rights opened a new scenario applying the principle of full harmonization. The goal is to create a true internal market and improve its functioning by simplifying to entrepreneurs the expansion of international trade and the international shopping to consumers....

Persistent link: https://www.econbiz.de/10011195457

IAS/IFRS and financial reporting quality: Lessons from the European experience

Palea, Vera - In: China Journal of Accounting Research 6 (2013) 4, pp. 247-263

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization...

Persistent link: https://www.econbiz.de/10011936963

Electronic Communications Regulation in Europe: An Overview of Past and Future Problems

Parcu, Pier Luigi - Robert Schuman Centre for Advanced Studies (RSCAS), … - 2013

For many years, electronic communications has been one of the most important areas of policy intervention for the European Union. Liberalisation and privatisation of the telecommunications industry were very important topics of the policy debate in the two decades from 1990 to 2010. In these...

Persistent link: https://www.econbiz.de/10010748030

Electronic Identity in Europe: Legal challenges and future perspectives

Andrade, Norberto; Monteleone, Shara; Martin, Aaron - Institute for Prospective Technological Studies (IPTS), … - 2013

This deliverable presents the work developed by the IPTS eID Team in 2012 on the large-encompassing topic of electronic identity. It is structured in four different parts: 1) eID: Relevance, Legal State-of-the-Art and Future Perspectives; 2) Digital Natives and the Analysis of the Emerging...

Persistent link: https://www.econbiz.de/10011170031

IAS/IFRS and financial reporting quality : lessons from the European experience

Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263

Persistent link: https://www.econbiz.de/10011825878

Geographical indications outside the European regulation of PGIs, and the rule of free movement of goods: Lessons from cases judged by the Court of Justice of the European Communit...

Charlier, Christophe; Ngo, Mai-Anh - HAL - 2012

Several recent cases judged by the Court of Justice of the European Communities (the Court) have raised interesting issues related to the possibility for operators of food chains to use national quality signs to indicate territory of origin, which are different from the regulatory European...

Persistent link: https://www.econbiz.de/10010891261

The Financial Crisis and the Regulation of Credit Rating Agencies : A European Banking Perspective

Utzig, Siegfried - East Asian Bureau of Economic Research (EABER) - 2010

draft legislation was geared more toward stand-alone European regulation. While the final version of the European Union …

Persistent link: https://www.econbiz.de/10009363895

Problems Concerning Pension Policies in the EU Member States

Stegaroiu, Valentin - Volkswirtschaftliche Fakultät, … - 2009

Each Member of the European Union (EU) has designed and perfected its own pension scheme as a necessary evolution of direct development taking into account the arguments that have led to such developments. Currently, due to these issues, not at all simple, in these states, there is a growing...

Persistent link: https://www.econbiz.de/10005616796

Coordination for traceability in a food chain. A critical appraisal of the European regulation

Charlier, Christophe; Valceschini, Egizio - Département Sciences Sociales, Agriculture et … - 2008

sanitary risks, usually implying better traceability. European Regulation 178/2002 established mandatory traceability. This … paper provides a critical appraisal of the European Regulation on traceability. The analysis characterizes the mandatory … the European Regulation. It demonstrates the importance of traceability practices and sets out the responsibilities of …

Persistent link: https://www.econbiz.de/10010944745