Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Valerio Rapone"'
Publikováno v:
Corporate Ownership and Control. 15:152-162
Lease accounting will never be the same again. The endorsement of IFRS 16 on November 2017 sets out new rules for the recognition and measurement of the lease. The new standard removes the lessee’s distinction between operating and financial lease
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::733b5d44948185a82accfb336d88dcfe
https://doi.org/10.22495/cocv15i3c1p1
https://doi.org/10.22495/cocv15i3c1p1
In the aftermath of the last Great Recession in 2007, firms’ commitment to social responsibility and sustainability started to be considered a corporate leverage to make extra-returns as well as to improve corporate reputation on institutional mark
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a273b306039396d22281fddad7443352
http://hdl.handle.net/11588/771839
http://hdl.handle.net/11588/771839
Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 41:100348
In recent years there is increasing interest in investigating the lobbying activities related to the standard-setting process of the International Accounting Standards Board (IASB). The main purposes of this paper are to analyze how CLs differ as to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::df60489d3595e04e566acd71a293b221
https://doi.org/10.1016/j.intaccaudtax.2020.100348
https://doi.org/10.1016/j.intaccaudtax.2020.100348
Autor:
Valerio Rapone, Giovanni Catello Landi
This paper aims to analyse whether social rating can impact on financial performance of major Italian companies listed on the stock exchange and, subsequently, whether the Italian stock market has proved awareness of social and environmental issues.T
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::25d7ed60a72b8474aeab91fdefbddd63
http://hdl.handle.net/11588/771876
http://hdl.handle.net/11588/771876
il presente studio si propone di apportare un contributo originale, sviluppando una tematica interpretativa talvolta solo indicata dalla storiografia più recente: l’Arte come strumento di rilancio del sistema economico corporativo. Fu questo il mo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3730::bd9aaa08dc6ae659ee136d52eeef8542
http://hdl.handle.net/11588/750951
http://hdl.handle.net/11588/750951