Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Diogenis Baboukardos"'
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 1, Iss 1, Pp 557-593 (2011)
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to
Externí odkaz:
https://doaj.org/article/0939518dccb5441388a3f37e888afd5e
Publikováno v:
International Journal of Finance & Economics.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f8dbed7e050c7e830501536d8dc3237c
https://doi.org/10.1002/ijfe.2721
https://doi.org/10.1002/ijfe.2721
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 12:719-732
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0ad8a5341b5190add06c739b523732b0
https://doi.org/10.1108/sampj-07-2021-451
https://doi.org/10.1108/sampj-07-2021-451
Publikováno v:
Corporate Governance: The International Journal of Business in Society. 21:1271-1289
Purpose The purpose of this study is to examine corporate disclosure of stakeholder-oriented actions on Twitter in response to COVID-19 during the pandemic outbreak and to empirically investigate whetherfirms’ social performance and their financial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1172fa2ed9367b50f1b33dab1e349d48
https://doi.org/10.1108/cg-09-2020-0438
https://doi.org/10.1108/cg-09-2020-0438
Recently, there has been increasing demand by stakeholders for firms to demonstrate how they create value within the context of their operating environment. Consequently, a new reporting approach, integrated reporting (IR), was conceptualised with it
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c3f871d46d609a22207f823fe72e1b06
Autor:
Diogenis Baboukardos, Ioannis Tsalavoutas, Richard Slack, Fanis Tsoligkas, Dionysia Dionysiou
Extractive industries (mining, oil and gas) are one of the sectors that are most exposed to changes that governments may be making in order that climate change can be restricted. This report looks at the annual reports of extractive companies around
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ebaade1de6a1362d346e623d51c50be7
https://doi.org/10.36399/gla.pubs.234936
https://doi.org/10.36399/gla.pubs.234936
Autor:
Diogenis Baboukardos
Publikováno v:
The British Accounting Review. 50:32-47
This study attempts to broaden our understanding of the value relevance of environmental performance by providing empirical evidence on the moderating role of financial environmental reporting. Previous studies find that firms' environmental performa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf6e1af7b564ae7b0b304bed727e45ae
https://doi.org/10.1016/j.bar.2017.09.002
https://doi.org/10.1016/j.bar.2017.09.002
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 43:100397
This paper examines the impact of audit and non-audit fees on firms’ ability to access finance by reducing their capital constraints. Unlike previous studies, which examined this phenomenon in developed economies, this paper focuses on one of the l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ccf5beecb0c476f3e7c91a670fc9c50
https://doi.org/10.1016/j.intaccaudtax.2021.100397
https://doi.org/10.1016/j.intaccaudtax.2021.100397
Autor:
Diogenis Baboukardos
Publikováno v:
Accounting Forum. 41:221-233
This study provides evidence on the potential benefits of mandatory environmental reporting for listed firms’ market valuation. It takes advantage of recent regulation that requires all listed firms in the UK to report their annual greenhouse gas (
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3fce6cdede4534f293c222714f65933b
https://doi.org/10.1016/j.accfor.2017.02.003
https://doi.org/10.1016/j.accfor.2017.02.003