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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

Accounting choice, market failure, and regulation : consolidated accounting adoption in New Zealand, 1946 - 1957

Keenan, Michael G. - In: Pacific accounting review 23 (2011) 2, pp. 101-121

Persistent link: https://www.econbiz.de/10009382049

Pacific Accounting Review : the first 25 years

Bradbury, Michael E.; Hooks, Jill - In: Pacific accounting review 25 (2013) 3, pp. 225-234

Persistent link: https://www.econbiz.de/10010228390

The incidence and perceived managerial merit of customer accounting in New Zealand

Tanima, Farzana Aman; Bates, Ken - In: Pacific accounting review 27 (2015) 4, pp. 466-485

Persistent link: https://www.econbiz.de/10011500255

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

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

Identification of going-concern risks in csr and integrated reports of polish companies from the construction and property development sector

Szczepankiewicz, Elżbieta Izabela - In: Risks : open access journal 9 (2021) 5, pp. 1-31

The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...

Persistent link: https://www.econbiz.de/10012508821

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

Creative accounting determinants and financial reporting quality : systematic literature review

Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the … worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative … accounting is a practice that influences financial indicators by using accounting knowledge and rules that do not explicitly …

Persistent link: https://www.econbiz.de/10013355430

The explanatory factors of risk disclosure in the integrated reports of listed entities in Brazil

Albuquerque, Fábio de; Monteiro, Eveline; Albertina, Maria - In: Risks : open access journal 11 (2023) 6, pp. 1-28

The gaps observed in entities' traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization's capacity...

Persistent link: https://www.econbiz.de/10014334534