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The Effect of Seeing Paintings or Photojournalistic Images Depicting Refugees on Their Infrahumanisation
Get PDFDeviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance
Get PDFUsing Worldscope data, Pownall and Wieczynska (2018) [Deviations from the mandatory adoption of IFRS in the European Union: Implementation, enforcement, incentives, and compliance. Contemporary Accounting Research, 35(2), 1029–1066] show that there was extensive non-adoption of International Financial Reporting Standards (IFRS) by European listed firms in 2005–2012. They also suggest that much of this non-adoption is illegal. This would constitute a serious failing by European firms, auditors and regulators. However, in this note we show that there is no non-compliance with mandatory requirements to use IFRS in Germany and the UK in various years including 2012 and 2020. We also find no non-compliance in Austria and Portugal, two countries with less highly regarded enforcement. The reasons for legitimate non-adoption vary by country and by year. Our analysis is based on hand-collected data and it documents that the Worldscope database contains many errors in various fields. Therefore, we provide researchers with a hand-collected database for German and UK firms for the period 2005–2020, which can be used to supplement Worldscope. The database includes information on country of incorporation, whether consolidated financial statements are prepared, the accounting standards applied, and whether the firm is listed on an EU-regulated market. We use the database to provide some evidence on voluntary adoption of IFRS
Marine Isotope Stage 11c in Europe:Recent advances in marine–terrestrial correlations and their implications for interglacial stratigraphy – a review
Get PDFThe interglacial known as MIS 11c (c. 426 000–396 000 years ago) receives intensive international interest because of its perceived role as an analogue for the current interglacial and its importance for understanding future climate change. Here we review the current understanding of the stratigraphy of this interglacial in Europe. This study considers (i) the evidence for the environmental history of this interglacial as reconstructed from the varved lake records from northern Europe, (ii) the climate history of MIS 11c as preserved in the long pollen records of southern Europe and (iii) a comparison of both of these with marine records from the North Atlantic. The result of this review is a discussion of the evidence for millennial and centennial scale climate change found in European records of MIS 11c,the patterns of warming that are seen across this interglacial and the discrepancy in aspects of the duration of this interglacial that seems to exist between the marine and terrestrial records of this warm period. A review of the recent advances in the study of MIS 11c in Europe confirms its importance for understanding both the past evolution of the Holocene and the future patterns of long-term climate change
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