Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Kathryn Bewley"'
The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry
Autor:
Kathryn Bewley, Vanessa Magness
Publikováno v:
Issues in Social and Environmental Accounting, Vol 2, Iss 1, Pp 61-88 (2008)
This study investigates environmental disclosure in the annual reports of US public companies in the chemical industry during a time when there was a substantial change in reporting regulation. This change concerned contingent environmental liabiliti
Externí odkaz:
https://doaj.org/article/08f263f04b124e57b260dcd7f61c968d
Publikováno v:
Accounting, Auditing & Accountability Journal. 34:54-57
PurposeThis article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d9a469fbe9d51a413dd27199d881a41a
https://doi.org/10.1108/aaaj-09-2019-4165
https://doi.org/10.1108/aaaj-09-2019-4165
Publikováno v:
Journal of Accounting and Public Policy. 41:106961
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b0d0a6131fec3a6032029e1a8d2d8f0a
https://doi.org/10.1016/j.jaccpubpol.2022.106961
https://doi.org/10.1016/j.jaccpubpol.2022.106961
Publikováno v:
Accounting, Auditing & Accountability Journal. 31:1257-1285
Purpose The purpose of this paper is to examine China’s stop-start adoption of fair value accounting (FVA) into its national accounting standards. The paper analyzes how FVA standards promoted by transnational organizations were eventually adopted
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0efb962930196fc01703cc6991bcd9bf
https://doi.org/10.1108/aaaj-06-2015-2089
https://doi.org/10.1108/aaaj-06-2015-2089
Autor:
Kathryn Bewley, Songlan Peng
Publikováno v:
The Routledge Companion to Accounting in Emerging Economies ISBN: 9781351128506
The Routledge Companion to Accounting in Emerging Economies
The Routledge Companion to Accounting in Emerging Economies
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b860f9080cd85239e4c6dcfb27e759b
https://doi.org/10.4324/9781351128506-5
https://doi.org/10.4324/9781351128506-5
Publikováno v:
Journal of Business Ethics. 152:437-457
The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical eviden
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7236cd951246d8052a9051830b5940c8
https://doi.org/10.1007/s10551-016-3289-1
https://doi.org/10.1007/s10551-016-3289-1
Autor:
Thomas Schneider, Kathryn Bewley
Publikováno v:
Accounting and the Public Interest. 13:105-131
This paper reports the findings of a case study conducted to learn about the information, actors, actions, and processes involved in energy-efficiency investment decisions in the social-housing sector. These decisions draw on environmental, social, a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a0190f3ee30030e6f500d6388089630
https://doi.org/10.2308/apin-10359
https://doi.org/10.2308/apin-10359
Autor:
Songlan Peng, Kathryn Bewley
Publikováno v:
Accounting, Auditing & Accountability Journal. 23:982-1011
PurposeThis paper seeks to assess the feasibility and desirability of a major emerging economy adopting and implementing fair value accounting (FVA), as codified in the International Financial Reporting Standards (IFRS), by studying China's recent ex
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b310193234c7c6047a198f8709e78aa
https://doi.org/10.1108/09513571011092529
https://doi.org/10.1108/09513571011092529
The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry
Autor:
Vanessa Magness, Kathryn Bewley
Publikováno v:
Issues in Social and Environmental Accounting, Vol 2, Iss 1, Pp 61-88 (2008)
This study investigates environmental disclosure in the annual reports of US public companies in the chemical industry during a time when there was a substantial change in reporting regulation. This change concerned contingent environmental liabiliti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8f2500086f7321de4e10e47a90a5d04d
http://isea.icseard.uns.ac.id/index.php/isea/article/view/25
http://isea.icseard.uns.ac.id/index.php/isea/article/view/25
Autor:
Kathryn Bewley
Publikováno v:
Accounting Perspectives. 7:9-39
This paper provides a descriptive analysis of the differences between existing Canadian accounting and auditing standards and the corresponding international standards that Canadian standard-setters have decided to converge them with, at the time of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9c0e066bc5c2bdb43708331cf0092d48
https://doi.org/10.1506/ap.7.1.2
https://doi.org/10.1506/ap.7.1.2