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Accounting and distributive justice
Flower, John - 2010
The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks
Persistent link: https://www.econbiz.de/10003925987
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Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
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Preparation processes of nonfinancial KPIs for management reports : empirical evidence on process design and determinants
Nienaber, Matthias - 2020
Persistent link: https://www.econbiz.de/10012136982
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Problems affecting financial reporting empiric quality good governance investigation
Safkaur, Otniel; Sagrim, Yohanis - In: International journal of economics and financial issues … 9 (2019) 4, pp. 241-249
Persistent link: https://www.econbiz.de/10012150463
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Events after reporting period and misstatements in quarterly accounts
Saidatunur Fauzi Saidin; Mazrah Malek; Daing Nasir Ibrahim - In: International journal of economics and financial issues … 6 (2016) 7, pp. 42-46
Persistent link: https://www.econbiz.de/10011782587
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Integrated reporting : useful for investors?
Hannen, Stefan - 2017
"This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR...
Persistent link: https://www.econbiz.de/10011710338
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Carbon accounting : its implications on accounting practices and corporate sustainability reports
Syam, Ardiansyah; Djaddang, Syahril; Adam, Adam; … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 178-187
Persistent link: https://www.econbiz.de/10014632234
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The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
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Der Management Approach in der IFRS-Rechnungslegung : Implikationen für Unternehmen und Investoren
Merschdorf, Martin - 2012
Persistent link: https://www.econbiz.de/10009627664
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Issues in financial accounting and reporting
Lont, David - 2010
The decision to adopt IFRS equivalents marked a significant event in the history of accounting in Australia and New … accounting standard setting bodies, which disbanded upon the creation of the International Accounting Standards Board (IASB) in … 2001. This special issue aims to be a useful contribution to the debate on financial accounting and reporting, as we …
Persistent link: https://www.econbiz.de/10012676463