Výsledky vyhledávání - "Othmar M. Lehner"

Akademický článek

Nordic green bond issuers’ views on the upcoming EU Green Bond Standard

Publikováno v: ACRN Journal of Finance and Risk Perspectives, Vol 10, Iss 1, Pp 222-279 (2021)

The green bond market is growing and becoming increasingly important in green finance and for the transition to a low-carbon economy. Still, the green bond market is to a large extent unstandardised. There is no commonly agreed definition of the term

Externí odkaz: https://doaj.org/article/ac703efb9ec445c5b2da56365e1088ba

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Dividend payout decisions under uncertainty: the ownership influence in the early days of the COVID-19 pandemic in Finland

Autor: Andreas Lindén, Othmar M. Lehner, Heimo Losbichler, Minna Martikainen

Publikováno v: Journal of Applied Accounting Research. 24:299-317

PurposeThis paper examines whether ownership type has a moderating influence on dividend payouts during the COVID-19 pandemic crisis with respect to changes in profits. Future uncertainties because of the pandemic will result in a perceived need for

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::50933b3557ba2da65ea59ba764788828
https://doi.org/10.1108/jaar-10-2021-0274

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AI-powered information and Big Data: current regulations and ways forward in IFRS reporting

Autor: Susanne Leitner-Hanetseder, Othmar M. Lehner

Publikováno v: Journal of Applied Accounting Research. 24:282-298

PurposeWith the help of “self-learning” algorithms and high computing power, companies are transforming Big Data into artificial intelligence (AI)-powered information and gaining economic benefits. AI-powered information and Big Data (simply data

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d7f6dd04ff86c12c556eff5955faee91
https://doi.org/10.1108/jaar-01-2022-0022

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