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registered male economists compared to nearly two-thirds of female economists are attending a session), but seem to ask fewer …
Persistent link: https://www.econbiz.de/10011285460
The ombudsman system of the German Banks Association will celebrate its tenth anniversary on the 1st of July 2002. This … anniversary offers a welcome opportunity for a critical review. Moreover, when the ombudsman system was introduced, hopes were … be answered as to whether or not the ombudsman system can basically be successful in doing so. …
Persistent link: https://www.econbiz.de/10010512691
Persistent link: https://www.econbiz.de/10003820031
Persistent link: https://www.econbiz.de/10009579550
This paper explores the relationship between CSR Reporting and the last global economic crisis that started in the late … that more than a threat, Corporations and Society in general, should approach this as an opportunity period to improve CSR-Reporting … crisis ; disclosure ; transparency ; social commitments ; sustainability reporting framework ; global reporting initiative …
Persistent link: https://www.econbiz.de/10009690037
I show that reporting regulation requires firms to recognize their development activities as an asset on the balance … specific reporting regulation, it is possible that the securitized loan portfolios no longer have to be recognized on the …
Persistent link: https://www.econbiz.de/10009622541
Persistent link: https://www.econbiz.de/10011528686
An essential element of capitalism is corporate reporting. Today's capitalism is supported by financial reporting … externalities. Integrated reporting can play an important role in changing this since it is focused on the material issues that … integrated reporting. This is illustrated by analyzing the different regulatory and legislative regimes in the United States and …
Persistent link: https://www.econbiz.de/10011542014
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10003126162