relatively short time that CSR reports have been in existence, this chapter provides evidence that CSR reporting has become … reporting and are following them. CSR reporting on societal and environmental impacts and performance receive the most focused …

The first part of this paper outlines the concept of democratic accountability of central banks, and compares the legal … accountability of the ECB with some other central banks (Bank of Canada, Bank of Japan, Bank of England and the Federal Reserve … System). In the second part, we present a theory of central bank accountability. Two aspects of accountability are considered …

researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … disclosure with respect to enhancing the impact of creative accounting determinants and financial reporting quality in the … for the integration of the moderator in the relationship between creative accounting determinants and financial reporting …