... M14 M21 M38 M48 A central issue in corporate finance is understanding the causes, consequences and implications of firm leverage. Strahan (1999) posits that lenders use both price and non-price terms to address borrower risk, with price terms referring to financing costs...

... for regulators, policymakers and accounting standard-setters in support of mandatory public CbC reporting for non-financial multinational corporations. M16 M41 M48 M16 M41 M48 Second, to the best of the authors’ knowledge, this is the first study to examine the economic consequences of public...

... Emerald Publishing Limited Licensed re-use rights only Sustainability Financial misconduct Integrity culture J23 M14 M41 M48 More importantly, economic stability often provides individuals with the resources and psychological safety that are necessary to develop the awareness...

... 2024 22 05 2024 23 05 2024 Non-GAAP SEC guidance Informativeness Opportunism Judgment Decision-making Uncertainty Epistemic motivation Process accountability G38 M40 M41 M48 There has been a long-standing debate in financial reporting regulation between rules...

... and capital, bank risk and bank value. The findings are consistent with the view that there is a dynamic link in which CSR affects the operations of banks. Corporate social responsibility Bank capital Risk Firm value M14 M40 M41 M48 Over time, companies and countries that do...

... M14 M41 M48 Integrated thinking (IT) belongs to the attitude of encompassing all the interdependencies amongst the factors which influence the ability to create value. As described in the integrated reporting (IR) Framework, it is “the active consideration by an organisation...

.... Then we examine the asymmetric impact of actual CSR expenditure on stock returns based on whether firms: Firm value Section 135 Mandatory CSR regime Indian Companies Act CSR expenditure M14 M40 M41 M48 Poverty, unemployment, poor working conditions and gender inequality...

... reviews between accounting practitioners. Financial reporting Consolidation package adoption Effects of adopting IFRS IFRS 10 adoption IFRS 11 adoption Restated information M41 M48 Several reasons are provided by the International Accounting Standards Board (IASB) to issue new...