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How accounting and accountants may contribute in sustainability?
Özsözgün Çalişkan, Arzu - In: Social Responsibility Journal 10 (2014) 2, pp. 246-267
Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in … scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting … and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit …
Persistent link: https://www.econbiz.de/10015022328
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The Effects of Accrual vs. Cash Flow Bases on Shareholder Value in Transitional Markets: Evidence from Egypt
Eldomiaty, Tarek I.; Abdelazim, CPA - In: Journal of Economic and Administrative Sciences 20 (2004) 2, pp. 45-60
shareholder value adjusts to a target level. The final results indicate that (a) the accrual basis helps adjust the shareholder … is affected by the accounting base in certain industries, certain size, and affected by the time as well. The results of …
Persistent link: https://www.econbiz.de/10014857499
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Estate agency accounting in South Africa with particular reference to the recognition of income
Otter, J.W.; van Wyk, A.J.J. - In: Meditari Accountancy Research 10 (2002) 1, pp. 147-158
when the commission concerned is actually received. This practice is at variance with generally accepted accounting … accepted accounting practice in their financial statements to align their income tax accounting with their financial accounting …
Persistent link: https://www.econbiz.de/10014930359
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The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices
Corazza, Laura - In: Information Resources Management Journal (IRMJ) 30 (2017) 4, pp. 39-52
Scholars have begun to investigate the prevalence of Corporate Social Responsibility (CSR) within the context of small and medium-sized enterprises (SMEs). This paper studies the implementation of non-financial sustainability reporting tools in Italian SMEs as part of their Small Business Social...
Persistent link: https://www.econbiz.de/10012048852
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The crippled bottom line – measuring and managing sustainability
Isaksson, Raine Birger; Garvare, Rickard; Johnson, Mikael - In: International Journal of Productivity and Performance … 64 (2015) 3, pp. 334-355
Purpose – Sustainability can be assessed in the dimensions Profit, Planet and People. A problem with the approach is that these dimensions cannot be added. Another problem is that performance seldom is related to global system boundaries. The purpose of this paper is to study the “what” of...
Persistent link: https://www.econbiz.de/10014798302
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Corporate sustainability reporting in the apparel industry
Kozlowski, Anika; Searcy, Cory; Bardecki, Michal - In: International Journal of Productivity and Performance … 64 (2015) 3, pp. 377-397
Purpose – The purpose of this paper is to identify the reported indicators in corporate sustainability reports, other documents and the web sites of 14 apparel brands belonging to the Sustainable Apparel Coalition (SAC). Design/methodology/approach – A content analysis of the corporate...
Persistent link: https://www.econbiz.de/10014798383
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CSR, human rights abuse and sustainability report accountability
Emeseh, Engobo; Songi, Ondotimi - In: International Journal of Law and Management 56 (2014) 2, pp. 136-151
Purpose – CSR within a purely voluntary context has so far not made meaningful contributions to the problem of corporate environmental and human rights abuses in Africa. The paper therefore aims to improve the effectiveness of CSR in the continent by making companies accountable for the...
Persistent link: https://www.econbiz.de/10014781741
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Sustainability reporting practices in US and UK: an empirical comparison
Bhatia, Aparna; Tuli, Siya - In: International Journal of Law and Management 60 (2018) 4, pp. 1034-1056
Purpose This paper aims to investigate and compare the sustainability reporting practices of companies in the two most successful Western economies, the USA and the UK, as per Global reporting initiative framework. Design/methodology/approach Content analysis has been applied on a sample of 136...
Persistent link: https://www.econbiz.de/10014781913
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Corporate attributes affecting sustainability reporting: an Indian perspective
Bhatia, Aparna; Tuli, Siya - In: International Journal of Law and Management 59 (2017) 3, pp. 322-340
, accounting bodies, regulatory authorities, companies, government, stock exchanges, general public, academicians and researchers …
Persistent link: https://www.econbiz.de/10014782160
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Consequences of corporate sustainability reporting: evidence from an emerging market
Swarnapali, RMNC - In: International Journal of Law and Management 62 (2020) 3, pp. 243-265
Purpose The purpose of this paper is to discover whether corporate sustainability disclosure has a potential impact on the market value and earnings quality of firms in an emerging market. Design/methodology/approach The data were collected from 220 companies listed in the Colombo Stock Exchange...
Persistent link: https://www.econbiz.de/10014782210