Zobrazeno 1 - 10 of 17 pro vyhledávání: '"Ho Tan Phat Phan"'
2
Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic
Autor: Jenice Prather-Kinsey, Francesco De Luca, Ho-Tan-Phat Phan
Publikováno v: International Journal of Disclosure and Governance. 19:330-351
The International Accounting Standards Board (IASB) seeks to provide global financial reporting comparability of its International Financial Reporting Standards (IFRS). The objective of this study is to propose an organizational dynamic that could im
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::149de79d7ee803d0acf94f5e9164aee4
https://doi.org/10.1057/s41310-022-00145-5
Zobrazit plný text záznamu
4
Do investors value companies' mandatory nonfinancial risk disclosure? An empirical analysis of the Italian context after the EU Directive
Autor: Stefania Veltri, Francesco De Luca, Ho-Tan-Phat Phan
Publikováno v: Business Strategy and the Environment. 29:2226-2237
In October 2014, the European Union adopted Directive 2014/95/EU (hereafter, EU Directive), mandating companies of a certain size to draft and publish corporate nonfinancial information (NFI) regarding society and the environment. In this study, we e
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b22ee2bc0f72d982fbd6ef32a504cd99
https://doi.org/10.1002/bse.2497
Zobrazit plný text záznamu
8
Conclusion
Autor: Francesco De Luca, Ho-Tan-Phat Phan
Publikováno v: SIDREA Series in Accounting and Business Administration ISBN: 9783031151552
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::af04959e921d1eed17f73da0307c2336
https://doi.org/10.1007/978-3-031-15156-9_5
Zobrazit plný text záznamu
10
Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms
Autor: Francesco De Luca, Ho-Tan-Phat Phan
Publikováno v: FINANCIAL REPORTING. :9-41
Purpose Risk-related information is prevalently used in the decision-making process by various counterparties. Therefore, this study investigates how compa-nies conduct their risk-disclosure practice after the new Italian Legislative Decree No. 254 o
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e9932d9e847a9e013fedb3afe7a0ff4a
https://doi.org/10.3280/fr2019-002002
Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání

Omezení vyhledávání
Plný text Recenzováno Digitální knihovna AV ČR
Zdroje