ARTICLE
|
doi:10.20944/preprints202409.0236.v1
Subject:
Environmental And Earth Sciences,
Sustainable Science And Technology
Keywords:
Sustainability Reporting; Sustainability Reporting Standards; Global sustainability disclosure standards; IFRS S1
Online: 3 September 2024 (14:39:37 CEST)
REVIEW
|
doi:10.20944/preprints202310.0705.v1
Subject:
Business, Economics And Management,
Accounting And Taxation
Keywords:
IFRS; Literature review; Voluntary adoption
Online: 11 October 2023 (08:22:02 CEST)
ARTICLE
|
doi:10.20944/preprints202305.1451.v1
Subject:
Business, Economics And Management,
Accounting And Taxation
Keywords:
goodwill impairment; IFRS; earnings management; company-specific factors; fixed effects
Online: 19 May 2023 (16:49:55 CEST)
ARTICLE
|
doi:10.20944/preprints202403.1865.v1
Subject:
Business, Economics And Management,
Accounting And Taxation
Keywords:
IFRS 9; expected credit loss; loan loss provision; loan loss allowances; day one; bank
Online: 29 March 2024 (14:27:17 CET)
ARTICLE
|
doi:10.20944/preprints202312.1934.v1
Subject:
Business, Economics And Management,
Accounting And Taxation
Keywords:
earnings management, equity management, pro-cyclicality, loan loss provision, IFRS 9, expected credit loss
Online: 26 December 2023 (08:56:25 CET)