A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application. - Oruç Erdoğan, Eda; Erdoğan, Murat; Acar, Durmuş; Kıymetli Şen, İlker (Journal of Risk & Financial Management, 2026)