When international accounting standards were renamed to become international financial reporting standards, this seemed …

establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …

development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …

investisseurs. Nous argumentons que la réglementation du reporting extra financier n'est pas suffisamment contraignante pour amener …

development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …

La comptabilité a depuis longtemps été interpellée pour jouer un rôle de régulateur macroéconomique. Avec le reporting …

Les entreprises cotées communiquent des informations à leurs investisseurs institutionnels au travers de leur reporting … financière et des systèmes de reporting des entreprises cotées. Il en ressort des différences de qualité au sein de l …