Výsledky vyhľadávania - "Materiality"

A review of ex ante and ex post materiality measures, and consequences and determinants of material disclosures in sustainability reporting

Autori: Huq, Asif M Mohammadrezaei, Mahsa

Zdroj: Journal of Accounting Literature. 47(5):71-98

Predmety: Literature review, Materiality, Sustainability, Materiality determinants, Materiality consequences

Popis súboru: electronic

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-46015
https://doi.org/10.1108/jal-04-2024-0084

A double-edged sword: materiality classifications of sustainability topics.

Autori: Göttsche, Max Griffin, Paul A. Habermann, Florian a ďalší

Zdroj: Review of Accounting Studies. Dec2025, Vol. 30 Issue 4, p3596-3639. 44p.

Predmety: *MATERIALITY (Accounting), *EXECUTIVE compensation, *INVESTORS, *ENVIRONMENTAL, social, & governance factors, SUSTAINABILITY

Geografický termín: UNITED States

Determinants of the Early Adoption of Double Materiality: Evidence From EU Companies.

Autori: Correa‐Mejía, Diego Andrés Correa‐García, Jaime Andrés García‐Benau, María Antonia

Zdroj: Sustainable Development. Nov2025, p1. 15p.

Predmety: *MATERIALITY (Accounting), *ENVIRONMENTAL, social, & governance factors, *BUSINESS enterprises, *SOCIAL responsibility of business, SUSTAINABLE development reporting, ADOPTION of ideas, LOGISTIC regression analysis

Korporácia: EUROPEAN Union

Biodiversity finance: Measuring and managing biodiversity in companies and financial markets.

Autori: Benetto, Enrico Busch, Timo Verones, Francesca a ďalší

Zdroj: Journal of Industrial Ecology. Oct2025, Vol. 29 Issue 5, p1450-1457. 8p.

Predmety: *MATERIALITY (Accounting), *FINANCIAL management, *SUSTAINABLE investing, ECOSYSTEM services, DATA management, SUSTAINABLE development reporting, ENVIRONMENTAL risk

Discretionary dissemination on Twitter.

Autori: Crowley, Richard M. Huang, Wenli Lu, Hai

Zdroj: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2454-2487. 34p.

Predmety: *MATERIALITY (Accounting), *FINANCIAL statements, *DISCLOSURE, *EARNINGS announcements, MACHINE learning, SOCIAL media

Exploratory Space for Whom? Children’s Opportunities for Subject-Related Learning in Early Childhood Education and Care

Autori: Rönnlund, Maria Areljung, Sofie Günther-Hanssen, Anna a ďalší

Zdroj: Nordic Studies in Education. 45(1):1-18

Predmety: ECEC, gender, materiality, ssocio-material perspective, subject-related learning

Popis súboru: print

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-240605
https://doi.org/10.23865/nse.v45.6036

First-year university students’ mathematics capital and identities

Autori: Valero, Paola Österling, Lisa Truong, Nhu a ďalší

Zdroj: IMMPACT The Mathematics Enthusiast. 22(3):311-334

Predmety: Mathematics capital, Mathematical identity, Materiality, University mathematics, In(ex)clusion

Popis súboru: electronic

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-230866
https://doi.org/10.54870/1551-3440.1672

The materiality of youth representation at climate summits: navigating barriers, routes, and spaces

Autori: Buhre, Frida Josefsson, Jonathan

Zdroj: Globalizations. 22(3):426-440

Predmety: Youth representation, conference of the parties (COP), climate politics, climate governance, YOUNGO, materiality

Popis súboru: electronic

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-208891
https://liu.diva-portal.org/smash/get/diva2:1908850/FULLTEXT01.pdf

“A massive field of action”: Feminist anti-essentialism and political discourse theory

Autori: Gunnarsson Payne, Jenny, 1976

Zdroj: Journal of Language and Politics. 24(1):142-162

Predmety: discourse theory, populism, anti-gender, sex/gender, bodily materiality, Östersjö- och Östeuropaforskning, Baltic and East European studies

Popis súboru: print

Prístupová URL adresa: https://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-56146
https://doi.org/10.1075/jlp.24195.gun

事项会计理论下会计信息处理研究.

Autori: 蒙俊辰 谭 芳

Zdroj: International Economy & Management. 2025, Vol. 6 Issue 8, p10-12. 3p.

Predmety: *ACCOUNTING methods, *MATERIALITY (Accounting)

Principles-Based Standards in Practice: A Critical Exploration of Judgment, Materiality and Implementation of IAS 38.

Autori: Madegowda, J.¹ jmadegowda@vvce.ac.in

Zdroj: IUP Journal of Accounting Research & Audit Practices. Jul-Sep2025, Vol. 24 Issue 3, p169-194. 26p.

Predmety: *MATERIALITY (Accounting), *ACCOUNTING standards, *STATISTICAL reliability, *INTANGIBLE property, *FINANCIAL statements, UNIFORMITY, DISCRETION

Is Information on Audit Materiality Useful for Supervisory Board Members?

Autori: Quick, Reiner Claßen, Dominik

Zdroj: Journal of Accounting, Auditing & Finance. Sep2025, p1.

Predmety: *MATERIALITY (Accounting), *REGULATORY reform, *DECISION making, *AUDITED financial statements, *AUDITING, *BOARDS of directors, COGNITIVE dissonance

Korporácia: EUROPEAN Union

Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange.

Autori: Andrew, Jane Baker, Max Wang, Xiaojiao a ďalší

Zdroj: Abacus. Jul2025, p1. 25p. 3 Illustrations.

Predmety: *MATERIALITY (Accounting), *DISCLOSURE, *STAKEHOLDER analysis, *ECONOMIC impact, *DATA security failures, *FINANCIAL markets

Korporácia: ASX Ltd.

Las peticiones sacerdotales en el Egipto helenístico (332-30 BCE)

Autori: Funes, Javier

Prispievatelia: University/Department: Universitat Pompeu Fabra. Departament d'Humanitats

Thesis Advisors: Nodar Domínguez, Alberto

Zdroj: TDX (Tesis Doctorals en Xarxa)

Predmety: Egipto ptolemaico, Sacerdote, Escriba, Materialidad, Papiros, Ptolemaic Egypt, Priest, Scribe, Materiality, Papyri

Popis súboru: application/pdf

Prístupová URL adresa: http://hdl.handle.net/10803/691462

Architectural identity for digital corporations: new architectural design strategies based on green values

Autori: Jawad I Alhelal, Abdulhadi

Prispievatelia: University/Department: Universitat Politècnica de Catalunya. Departament de Representació Arquitectònica

Thesis Advisors: Escoda Pastor, Carmen, Esquinas Dessy, Jesús

Zdroj: TDX (Tesis Doctorals en Xarxa)

Predmety: Corporation, Digital Corporate, Architectural Identity, Green Building, Corporate Identity, Third Industrial Revolution, Corporate Value, Corporate Vision, Characteristic Featurereflect, Strengthen, Materiality, Contemporary, Historical buildings, Àrees temàtiques de la UPC::Arquitectura, Àrees temàtiques de la UPC::Desenvolupament humà i sostenible

Popis súboru: application/pdf

Prístupová URL adresa: http://hdl.handle.net/10803/690612
https://dx.doi.org/10.5821/dissertation-2117-406731

KAMU SEKTÖRÜ İKLİMLE İLGİLİ AÇIKLAMALAR STANDARDI TASLAĞININ ANALİZİ VE IFRS S2 STANDARDI İLE KARŞILAŞTIRILMASI.

Alternate Title: ANALYSIS OF THE DRAFT STANDARD ON CLIMATE-RELATED DISCLOSURES IN THE PUBLIC SECTOR AND ITS COMPARISON WITH THE IFRS S2 STANDARD.

Autori: SELÇUK, Özge YANIK, Serap S. AYANOĞLU, Yıldız

Zdroj: Journal of Turkish Court of Accounts / Sayıştay Dergisi. haz2025, Vol. 35 Issue 137, p185-216. 32p.

Predmety: *MATERIALITY (Accounting), *PUBLIC sector, *ACCOUNTING standards, *GOVERNMENT policy, *PUBLIC finance, SUSTAINABLE development reporting

Identifying Financially Material Content in Corporate Social Responsibility Reports.

Autori: Lang, Tina¹ (AUTHOR) tina.lang@csueastbay.edu

Zdroj: Journal of Corporate Accounting & Finance (Wiley). Apr2025, Vol. 36 Issue 2, p169-182. 14p.

Predmety: *MATERIALITY (Accounting), *SOCIAL responsibility of business, *EARNINGS forecasting, TEXT mining, ENVIRONMENTAL reporting, MACHINE learning, SUSTAINABLE development reporting

PORTFOLIO: DIONNE LEE.

Autori: LEE, DIONNE

Zdroj: Artforum International. Nov2025, p104-109. 6p. 6 Color Photographs.

Predmety: *MATERIALITY & art, *COLLAGE, *FOSSILIZATION, *ART materials

Osoby: LEE, Dionne

PORTFOLIO: THOMAS DEMAND.

Zdroj: Artforum International. Nov2025, p96-103. 8p. 8 Color Photographs.

Predmety: *MATERIALITY & art, *ART conservation & restoration, *ARTIFICIAL intelligence, *DIGITAL technology, *DIGITAL photography

Explorative Interaction with Materiality in Norwegian Primary School Makerspaces from the Perspective of Arts and Crafts Education.

Autori: Søyland, Lovise Høibo, Ingrid H. Groth, Camilla a ďalší

Zdroj: International Journal of Art & Design Education. Aug2025, Vol. 44 Issue 3, p530-544. 15p.

Predmety: *MATERIALITY & art, *MAKERSPACES, *ARTS education, *HANDICRAFT education, *PRIMARY schools, *SCIENCE teachers

Geografický termín: NORWAY