Liliana Feleagă

TL;DR: In this article, the authors investigate whether the adoption of a single set of accounting standards, such as IAS/IFRS, guarantees the harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting habits and institutional settings.

TL;DR: In this article, the authors analyzed the relationship between ten dimensions of the environmental, social, and governance pillars and bank financial performance, for the decade after the 2008 financial crisis, and showed a positive relationship between emission reductions and financial performance.

TL;DR: In this paper, the authors investigated the communication practices used by the organizations included in the International Integrated Reporting Council's Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding the value creation and distribution.

TL;DR: In this paper, a statistical comparison of variables that measure the ESG and financial performance of European banks based on three classifications that they propose (i.e., the geographical regions of Europe, functional currency, and cluster analysis on GDP and population of European countries, respectively) is presented.

TL;DR: In this article, the authors investigate whether the level of environmental disclosure under IFRS is related to the size of the reporting firm, which has been shown to be a major determinant of voluntary environmental information, and the strength of legal and regulatory constraints on environmental disclosures in the country where the firm is domiciled.