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Accounting for sustainability: the quest for a conceptual framework

Dragomir, Voicu D. - In: International Journal of Critical Accounting 3 (2011) 4, pp. 384-398

This paper aims to produce an original model distilling a conceptual framework for sustainability reporting. Two levels … make an attempt to derive the objective of sustainability reporting, while evaluating the degree of usefulness of this type …

Persistent link: https://www.econbiz.de/10009352751

Corporate Governance and Financial Reporting in the Nigerian Banking Sector: An Emperical Study

Imeokparia, Lawrence - In: Asian Economic and Financial Review 3 (2013) 8, pp. 1083-1095

The objective of corporate governance in the strategic management of the banking industry in Nigeria is to ensure hearth financial system and economic development .This study therefore discusses the corporate governance and financial reporting in the banking institutions in Nigeria, This...

Persistent link: https://www.econbiz.de/10010839163

Australia; Financial Sector Assessment Program: Technical Note: Investor Protection, Disclosure, and Financial Literacy

International Monetary Fund (IMF); International … - 2006

This study reviews selected issues on investor protection and corporate governance in Australia, and concludes that the corporate governance framework for Australian-listed companies is largely healthy and dynamic. Shareholder activism is an important element of corporate governance because it...

Persistent link: https://www.econbiz.de/10011243130

Effect of corporate reporting on public confidence: empirical evidence from quoted companies in Nigeria

Obiyo, Clifford Ofurum; Ezenwa, Onuoha Tereser - In: Journal of Applied Management and Investments 1 (2012) 2, pp. 187-194

The primary objective of this study is to investigate the effect of Corporate Reporting Practices on Public Confidence in Nigerian firms. We relied on the Nigeria Stock Exchange reports for data. The analyses were done using the Statistical Package for Social Science quantitative data analysis....

Persistent link: https://www.econbiz.de/10010895201

Drivers of internationalisation of companies from emerging economies: comparing Petrobras (Brazil) and PDVSA (Venezuela)

Goldstein, Andrea; Baena, Cesar - In: International Journal of Technological Learning, … 3 (2010) 4, pp. 392-407

The history of the global oil industry is essential to understand the rise of multinational enterprises. Petrobras, in particular, has started to exploit in international markets the world-class technology it developed to exploit deepwater oil fields. PDVSA, on the other hand, has focused its...

Persistent link: https://www.econbiz.de/10009360120

Pathways to China: The Story of Latin American Firms in the Chinese Market Title: Los caminos a China: La experiencia de las empresas latinoamericanas en el mercado chino

Estevadeordal, Antoni; Kahn, Theodore - Inter-American Development Bank - 2012

Trade between Latin America and China has grown at an annual average rate of 25 percent since 2000, driven primarily by strong complementarity between the two economies. While commodities-for-manufacturing trade continues to be the dominant feature of the economic relationship, a number of LAC...

Persistent link: https://www.econbiz.de/10010673802

Internationalization Patterns of Multilatinas

Olaya, Juanita Castro; Olaya, Juliana Castro; Cuéter, … - In: REVISTA AD-MINISTER (2012)

The following paper addresses an issue that has been gaining importance in today’s world: Multilatinas. Those are … fast in the national and the international field. Through this paper we studied the importance of Multilatinas in the … enterprises: to modernize or to disappear. Therefore, Multilatinas represent the survivors from this phenomenon that flourished in …

Persistent link: https://www.econbiz.de/10011152828

Sustainability reporting and assurance: An analysis of assurance practices in South Africa

Marx, Ben; Dyk, Vanessa van - In: Meditari Accountancy Research 19 (2011) October, pp. 39-55

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in … evidence obtained through content analysis of the sustainability reports of companies listed on the Johannesburg Securities … Exchange Socially Responsible Investment Index for 2009. Findings – Although sustainability reporting and the independent …

Persistent link: https://www.econbiz.de/10009350159

Drivers for Corporate Environmental Responsibility (CER)

Dummett, Kel - In: Environment, Development and Sustainability 8 (2006) 3, pp. 375-389

Persistent link: https://www.econbiz.de/10010558055

Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies

Docekalova, Marie Pavlakova; Kocmanova, Alena; Kolenak, Jiri - In: DANUBE: Law and Economics Review (2015) 1, pp. 57-72

that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this … corporate governance performance and, through the use of key performance indicators, support the transparency and sustainability …

Persistent link: https://www.econbiz.de/10011234827

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