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Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital

Burgman, Roland; Roos, Goran; Boldt-Christmas, Lisa; … - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 529-546

Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice …

Persistent link: https://www.econbiz.de/10010670413

Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory

Magness, Vanessa - In: Accounting, Auditing & Accountability Journal 19 (2006) July, pp. 540-563

to the Canadian accounting environment, and used as a dependent variable. Findings – This paper finds that companies that …

Persistent link: https://www.econbiz.de/10009350751

Biodiversity reporting in Denmark

Liempd, Dennis van; Busch, Jacob - In: Accounting, Auditing & Accountability Journal 26 (2013) June, pp. 833-872

biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical … accounting standard setters to address this issue together with business and other stakeholders. Originality/value – Few studies … paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how …

Persistent link: https://www.econbiz.de/10010685413

The Social-Financial Responsible Reporting – The Key for Integrated Reporting

Jianu, Iulia - In: Acta Universitatis Danubius. OEconomica (2012) 4(4), pp. 83-101

General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial...

Persistent link: https://www.econbiz.de/10010614552

An Evolutionary Game for the Issues of Social Investment, Environmental Compliance and Consumer Boycott

Rocha, André Barreira da Silva - Department of Economics, Leicester University - 2013

I propose an evolutionary game model to study competition among a large number of firms, in which I take into account the issues of social responsibility, government monitoring of environmental compliance and consumer boycott. A large number of firms sell their homogeneous good in an almost...

Persistent link: https://www.econbiz.de/10010684547

Fiscal Rules at a Glance; Country Details from a New Dataset

Budina, Nina; Kinda, Tidiane; Schaechter, Andrea; … - International Monetary Fund (IMF) - 2012

This paper provides country-specific information on fiscal rules in use in 81 countries from 1985 to end-September 2012. It serves as background material and update of the July 2012 Working Paper â€œFiscal Rules in Response to the Crisisâ€”Toward the â€˜Next Generationâ€™...

Persistent link: https://www.econbiz.de/10011242357