Narrow search
Showing 1 - 10 of 619
Cover Image
The Role of Catering Incentives in ESG Disclosure
Lee, King Fuei - 2023
This paper introduces a catering hypothesis of ESG disclosure, where managers adjust their disclosure policies based on investor valuation of high-disclosure companies. The study examines 2,207 US-listed firms from 2005-2022, and finds a significant positive relationship between the ESG...
Persistent link: https://www.econbiz.de/10015213464
Cover Image
Financial Assessment of Greece's Top 10 Energy Enterprises Amid the Covid-19 Pandemic
Gazilas, Emmanouil Taxiarchis - 2023
This study conducts a comprehensive financial assessment of Greece's ten largest energy companies during the tumultuous period of 2019 to 2022, amidst the unprecedented challenges posed by the COVID-19 pandemic. Employing a meticulous analysis of crucial profitability ratios, I delve into the...
Persistent link: https://www.econbiz.de/10015213654
Cover Image
Decoding ESG Disclosure: Unveiling the Role of Catering Incentives
Lee, King Fuei - 2023
This paper introduces a catering hypothesis of ESG disclosure, where managers adjust their disclosure policies based on investor valuation of high-disclosure companies. The study examines 2,207 US-listed firms from 2005-2022, and finds a significant positive relationship between the ESG...
Persistent link: https://www.econbiz.de/10015213760
Cover Image
Ефекти от прилагането на МСФО 15 Приходи от договори с клиенти в част от българските предприятия за периода 2017 – 2018 година
Filipova, Fanya; Georgiev, Venelin; Atanasov, Atanas; … - 2020
The study focuses on issues related to the implementation of the new IFRS 15 Revenue from Contracts with Customers. The … as the conceptual basis of this approach and its relationship with the IFRS Conceptual Framework and the purposes of the … analyze how IFRS 15 is applied in the sample of companies and the effects of its adoption (on equity and financial results) in …
Persistent link: https://www.econbiz.de/10015214026
Cover Image
Ползите от задължително нефинансово отчитане без единна рамка за оповестяване
Atanasov, Atanas - 2020
The purpose of this publication is to provide a critical analysis of the applicability of the European Non-Financial Reporting Directive, and in particular of the non-financial disclosure framework applied. The results of the study, based on a literature review of the specialized literature and...
Persistent link: https://www.econbiz.de/10015214027
Cover Image
Accounting Implications of Taxation
Paliu-Popa, Lucia; Ecobici, Nicolae - 2007
Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this indirect tax level, with the function to...
Persistent link: https://www.econbiz.de/10015214047
Cover Image
Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context
Paliu-Popa, Lucia - 2008
The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking...
Persistent link: https://www.econbiz.de/10015214064
Cover Image
Book Keeping of International Commercial Transactions
Paliu-Popa, Lucia - 2008
The entrance of our country in Europen Union determined modifications in the romanian fiscal system, this one must to adapt to community demands/wants. Taking into account the fact that commercial transactions made in community space are not included in the international transactions category,...
Persistent link: https://www.econbiz.de/10015214070
Cover Image
The Book-Keeping of Inside-Community Transactions
Paliu-Popa, Lucia - 2008
Starting from the reason that since the first Janury 2007 in the frame of foreign/abroad trade are not included the commercial operations or economical participation operations or technical-science operations in relations with stataes members of European Union, in the work presented below I...
Persistent link: https://www.econbiz.de/10015214081
Cover Image
Role of Forensic Accounting in Curbing Creative Accounting Practices—An Empirical Study
Abou-Zeid, Nader; El-Mousawi, Hasan; Younis, Joumana - 2020
Forensic accounting is one of the modern domains of accounting that incorporates special knowledge and a group of skills that are utilized to fight financial corruption and creative accounting, support legal action against such practices and tackle the resulting consequences. The research at...
Persistent link: https://www.econbiz.de/10015214104