1. The Going-Concern in Accounting Research -- 2. The Corporate Sustainability Reporting and Disclosure -- 3. The Going …, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon … concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this …

firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is …1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic … literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and … environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes …

responsibility and tax aggressiveness. Can a code of ethics absolve a company? -- Accounting for sustainability. Could cost … accounting be the right tool? -- Mandatory disclosure of non-financial information: A structured Literature Review -- What drives … future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and …

Chapter 1. Introduction -- Chapter 2. Risk Disclosure in Banking: The State of the Art -- Chapter 3. Derivative … Disclosure Practices in the European banking system: A Qualitative Analysis of Globally Systemically Important Banks -- Chapter 4 …. The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Analysis …

good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The …, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and … Uncertainty of Future Values and Measurement in Accounting -- Chapter 5. Event Study on the Impact of Fair Value Evaluation …

: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7 …This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall …, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS …

and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value … Accounting and earnings quality. . … accounting choices that are regarded as either an efficient communication of private information to improve the informativeness …

This book focuses on the valuation needed to apply IFRS (International Financial Reporting Standards), and provides …

Geschäftsbereichen unter IFRS 5 existieren und ob sie verhindert werden können. Anhand von 325 Beobachtungen von CDAX …. Der Autor Dr. Kai Czupalla promovierte am Institut für Rechnungswesen und Wirtschaftsprüfung der Universität Ulm. …