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Environmental risk indicators disclosure and value relevance : An empirical analysis of Italian listed companies after the implementation of the Legislative Decree 254/2016
Paolone, Francesco; Granà, Fabrizio; Martiniello, Laura; … - In: Corporate Social Responsibility and Environmental Management 28 (2021) 5, pp. 1471-1482
Persistent link: https://www.econbiz.de/10012632511
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The role of digital transformation in enabling continuous accounting and the effects on intellectual capital : the case of Oracle
Izzo, Maria Federica; Fasan, Marco; Tiscini, Riccardo - In: Meditari Accountancy Research 30 (2021) 4, pp. 1007-1026
Purpose: This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement in the field of accounting....
Persistent link: https://www.econbiz.de/10013471709
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The role of digital transformation in enabling continuous accounting and the effects on intellectual capital : the case of Oracle
Izzo, Maria Federica; Fasan, Marco; Tiscini, Riccardo - In: Meditari accountancy research 30 (2022) 4, pp. 1007-1026
Persistent link: https://www.econbiz.de/10013330684