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. |
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| 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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