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A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application.

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Title: A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application.
Authors: Oruç Erdoğan, Eda1 (AUTHOR), Erdoğan, Murat1,2 (AUTHOR) muraterdogan@akdeniz.edu.tr, Acar, Durmuş2,3 (AUTHOR), Kıymetli Şen, İlker1,3 (AUTHOR)
Source: Journal of Risk & Financial Management. Jun2026, Vol. 19 Issue 6, p406. 22p.
Database: Business Source Ultimate
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  Data: A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application.
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Risk+%26+Financial+Management%22">Journal of Risk & Financial Management</searchLink>. Jun2026, Vol. 19 Issue 6, p406. 22p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=194967533
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        Value: 10.3390/jrfm19060406
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        Text: English
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      – TitleFull: A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application.
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              Text: Jun2026
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              Y: 2026
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