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“ifrs”

2 referensi ditemukan
JOURNAL Umuminternational2026

IFRS adoption and the value relevance of accounting information: A panel data analysis of Egypt's emerging capital market

Gihan M. Ali; Mohamed S. El-deeb; Mohammad Zaid Alaskar · DOAJ Open Access Articles

Reliable short-term PV forecasting is essential to ensure the reliability of energy management based on renewable sources, but the lack of interpretability of deep learning models and the environmental uncertainty still prevent their operation. In this research, an uncertainty-aware transformer framework is proposed which is explainable when forecasting the …

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JOURNAL Umuminternational2026

From Voluntary to Standardized: The Metamorphosis of Sustainability Reporting under ESRS and ISSB

Dana-Simona GHERAI; Mariana PIPI?; Diana Elisabeta MATICA; Ioan Dan MORAR · DOAJ Open Access Articles

Sustainability reporting has undergone a fundamental structural transformation, shifting from fragmented, voluntary frameworks—long dominated by the Global Reporting Initiative—toward rigorous, standardized, and increasingly mandatory regimes. This evolution has been crystallised by the parallel emergence of two landmark regulatory architectures: the Europea…

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