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Regulation, Supervision and Accounting Conservatism: The Interactionof the Three Pillars of Basel II on the Quality of Reported Earnings inWorldwide Banks
(Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC, 2023)
Accounting conservatism is a quality of earnings positively associated with the strength of banking regu-
lation and supervision and also high market discipline, but there still remains the unresolved question of
the way ...
Climate-related prudential regulation: emerging perspectives and policy implications
(Elsevier, 2024-01-12)
This article reviews the literature on climate-related prudential regulation, identifying the most relevant articles published in the last two years. The study is situated within the recent developments of this regulation ...
Sustainable development goals in the hospitality industry: a dream or reality?
(Emerald Insight, 2023)
Purpose – The purpose of this paper is to explore how effectively leading sustainable hotels have integrated
Sustainable Development Goals (SDGs) into their reporting. The main aim is to pinpoint areas for
improvement ...
Neighbourhood Sustainability Assessment Tools for Sustainable Cities and Communities, a Literature Review—New Trends for New Requirements
(MDPI, 2023-11)
The aim of this documentary review was to determine the level of scientific production on environmental analysis tools and certifications for sustainable cities and communities, or “Neighbourhood Sustainability Assessment ...
Integration of Advanced Sri Practices Into the European Asset Management Industry: A Survey of Drivers
(SAGE Publications, 2024)
Sustainable and responsible investment (SRI) has experienced impressive growth in the last two decades. However, the adoption of advanced SRI strategies that go beyond the mere exclusion of companies or asset classes has ...