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Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European Financial and Accounting Journal 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company's performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue recognition...
Persistent link: https://www.econbiz.de/10011937454
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The determinants and effects of the early adoption of IFRS 15:Evidence from a developing country
Aladwey, Laila; Diab, Ahmed - In: Cogent Business & Management 10 (2023) 1, pp. 1-22
adoption and its effects on the financial statement disclosures in an emerging country. Our study turns the attention of …
Persistent link: https://www.econbiz.de/10014527750
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Managing Change in Banking Organisations
Farkas, Ferenc - 2015
in the banking sector need something more specific and practical to be able to manage changes effectively. The findings … management models of other sectors, for the banking sector. The goal of this paper is to enlarge the relevant knowledge that is … needed more than ever by the Hungarian banking sector in order to tackle the challenges it faces. And experiences show that …
Persistent link: https://www.econbiz.de/10011920252
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Why use ROSCAs when you can use banks? Theory and evidence from Ethiopia
Kedir, Abbi M.; Disney, Richard; Dasgupta, Indraneel - 2011
Much of the existing literature on the use of informal credit arrangements such as ROSCAs (Rotating and Credit Saving Associations) theorises the use of such institutions as arising from market failures in the development of formal saving and credit mechanisms. As economic development proceeds,...
Persistent link: https://www.econbiz.de/10010278666
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Los grupos de interés en las entidades de crédito Españolas
Seguí Alcaraz, Antoni - In: Investigaciones Europeas de Dirección y Economía de … 18 (2012) 1, pp. 33-51
Here we describe the origins, evolution and classification of stakeholders. It highlights the relationship created between the credit institution as a social organization and its various stakeholders, analyzing the importance attached to them. The field work was conducted through a questionnaire...
Persistent link: https://www.econbiz.de/10010280589
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Why use ROSCAs when you can use the banks? Theory and evidence from Ethiopia
Kedir, Abbi; Disney, Richard; Dasgupta, Indraneel - 2011
Much of the existing literature on the use of informal credit arrangements such as ROSCAs (Rotating and Credit Saving Associations) theorises the use of such institutions as arising from market failures in the development of formal saving and credit mechanisms. As economic development proceeds,...
Persistent link: https://www.econbiz.de/10010288492
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Disclosures on control over financial reporting: The reporting practice of banks listed on the Warsaw Stock Exchange
Gad, Jacek - In: e-Finanse: Financial Internet Quarterly 11 (2015) 1, pp. 1-10
governance in the reporting practice of banks listed on the Warsaw Stock Exchange. The survey examined the disclosures concerning …. Research studies on disclosures related to control over financial reporting have not yet been conducted. The paper uses a … management systems in relation to financial reporting. The disclosures were different both in terms of level of detail and …
Persistent link: https://www.econbiz.de/10011551441
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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Afric...
Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent Business & Management 10 (2023) 2, pp. 1-19
This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting Initiative (GRI) CSR checklist. Interpretive content...
Persistent link: https://www.econbiz.de/10014527344
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Integrated reporting implementation and core activities disclosure in UK higher education institutions
Adhikariparajuli, Mahalaxmi; Hassan, Abeer; Fletcher, Mary - In: Administrative Sciences 11 (2021) 3, pp. 1-26
Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within the UK HEIs. In particular, the...
Persistent link: https://www.econbiz.de/10012612317
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ESG importance for long-term shareholder value creation: Literature vs. practice
Zumente, Ilze; Bistrova, Jūlija - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 2, pp. 1-20
This article aims to detect how ESG adds value to the long-term shareholder value creation and to discover whether businesses are aware of positive ESG effects and, therefore, whether they will become more ESG-conscious. By conducting a qualitative content analysis on the academic literature,...
Persistent link: https://www.econbiz.de/10012620635