Search results for "report"
showing 10 items of 2364 documents
Special considerations for studies of extracellular vesicles from parasitic helminths: A community-led roadmap to increase rigour and reproducibility.
2023
Over the last decade, research interest in defining how extracellular vesicles (EVs) shape cross-species communication has grown rapidly. Parasitic helminths, worm species found in the phyla Nematoda and Platyhelminthes, are well-recognised manipulators of host immune function and physiology. Emerging evidence supports a role for helminth-derived EVs in these processes and highlights EVs as an important participant in cross-phylum communication. While the mammalian EV field is guided by a community-agreed framework for studying EVs derived from model organisms or cell systems [e.g., Minimal Information for Studies of Extracellular Vesicles (MISEV)], the helminth community requires a supplem…
Sustaining Canadian marine biodiversity: Policy and statutory progress
2020
A 2012 Expert Panel Report on marine biodiversity by the Royal Society of Canada (RSC) concluded that Canada faced significant challenges in achieving sustainable fisheries, regulating aquaculture, and accounting for climate change. Relative to many countries, progress by Canada in fulfilling international obligations to sustain biodiversity was deemed poor. To track progress by Canada since 2012, the RSC struck a committee to track policy and statutory developments on matters pertaining to marine biodiversity and to identify policy challenges, and leading options for implementation that lie ahead. The report by the Policy Briefing Committee is presented here. It concluded that Canada has …
Have IFRS changed how stock prices are associated with earnings and book values?
2015
Purpose – The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights that are relevant for standard setters, investors and other users of accounting information. Design/methodology/approach – The authors extend the IFRS literature on structural shifts between the pre- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic Generally Accepted Accounting Principles (GAAP) sample. Moreover, the tests are des…
Banking Accounting between Prudence and Flexibility
2013
Abstract This paper is about the first year applying the International Financial Reporting Standards in Romanian banking accounting system. The research goal is revealing the effects on valuation of assets, liabilities or risks provisions. Expected results are linked to changing of performance indicators. Besides the need of specific resolution measures, the crises revealed the necessity to adopt prudential regulations for increasing banking accountability. Similar to the other segments of the financial market, the facts have shown that the control over the obeisance of these regulations should be entrusted to a supervising authority.
An empirical investigation into market risk disclosure: is there room to improve for Italian banks?
2020
PurposeThis paper aims to examine the market risk disclosure practices of large Italian banks. The contribution provides insights on the way banks should provide information about market risk. The problem related to the asymmetric information between banks from one side, and investors and stakeholders on the other, represents a crucial issue that requires further considerations by scholars and regulators.Design/methodology/approachThis contribution adopts a mixed methodological approach to analyse both qualitative and quantitative profiles of market risk disclosure in banking. This paper analyses the most important documents Italian banks are required to prepare for risk disclosure purposes…
The impact of digitalization on marketing communications measurement process : case of global B2B industrial companies
2011
The stature of marketing communications function is under a threat within the firms. As the board of management tends to demand the profitability of all business activities, marketing practitioners have for a long time been unable to credibly show the link between marketing communications actions and financial value. Fortunately, the digitalization has offered new insights and opportunities to make the marketing communications actions more measureable. “Everything can be tracked” is an often heard slogan when speaking of monitoring web users’ online behavior facilitated by web analytics software. However, it is questionable how well this slogan fits the marketing communications of Business-…
Data analytics in banks' audit: The case of loan loss provisions in Uruguay
2016
Abstract The purpose of this study is two-fold: firstly, to analyze the benefits of implementing an enterprise resource planning (ERP) system and using eXtensible Business Reporting Language (XBRL) format to report in the banking industry considering the industry's specific risks and complexities. Secondly, to show that both, ERP and XBRL are necessary to successfully use Computer Assisted Audit Techniques (CAATs) while performing audit procedures to verify the compliance of certain crucial regulatory requirements. The study shows the possible consequences of not using CAATs to audit the compliance of loan loss provisions' regulatory requirements in Uruguay.
Optimal vs satisfactory transparency : The impact of global macroeconomic fluctuations on corporate competitiveness
2019
Abstract Being able to separate temporary global macroeconomic influences – caused by fluctuations in exchange rates, interest rates and inflation – from intrinsic performance – related to a superior product, production process or management – is crucial to assessing the development of a firm’s competiveness. Against that background, this paper analyzes institutions’ role in making firms supply outside shareholders with relevant information corresponding to satisfactory transparency from the shareholder perspective. Based on a sample of the 100 largest public European firms, it is found that no firm provided information to a level deemed satisfactory by the outside shareholder. One explanat…
Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation
2017
Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…
Integrated Reporting, Connectivity, and Social Media
2016
Leading companies worldwide are increasingly concerned about stakeholders’ needs. They include sustainability initiatives regarding the environment and the community in their business strategy and adopt a new way of communication with stakeholders, that is, the Integrated Report (IR). This document should include in just one document the information traditionally provided in the annual report, the sustainability report, and the corporate governance report. This article presents the IR phenomenon and pays special attention to the key concept of “connectivity,” according to the International Integrated Reporting Council (IIRC). However, Internet and digital technologies have provided new chan…