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Wenn prozessorientiertes Performance Management in nationalen Unternehmen und in internationalen Unternehmen gleich …
Persistent link: https://www.econbiz.de/10011762644
The objective of this work was to explore energy transition trajectories in China and Latin America, indicating their synergies and potential. Starting from a description of the Energy Transition Index (ETI) and an explanation of its methodology, we sought to map the global energy transition,...
Persistent link: https://www.econbiz.de/10015175405
This commentary reviews the status of the global use of International Financial Reporting Standards (IFRS), including in the US, and offers thoughts on prospects for global financial reporting. Many countries require or permit the use of IFRS, but the goal of truly global, high quality financial...
Persistent link: https://www.econbiz.de/10011862091
Financial accounting is essential to financial accountability, which is essential to a prosperous society. There are … many examples of how improvements to financial accounting, supported by research, have enhanced financial accountability …. Such research requires a strong relation between accounting academics and practice; this relation has ebbed and flowed …
Persistent link: https://www.econbiz.de/10011862182
Persistent link: https://www.econbiz.de/10012498507
We investigate whether ESG ratings predict future ESG news and the associated market reactions. We find that the consensus rating predicts future news, but its predictive ability diminishes for firms with large disagreement between raters. Relation between news and market reaction is moderated...
Persistent link: https://www.econbiz.de/10012511894
Persistent link: https://www.econbiz.de/10001786444
Road transportation accounts for most of the freight transportation in the EU, with trucks responsible for 71.3 percent of all inland EU freight movements. The trucking industry in the EU is facing several challenges and Selfdriving Trucks (SDTs) seem to be a promising solution to its problems....
Persistent link: https://www.econbiz.de/10013485810
to implement a new technology, both are exposed to a risk. The management of these risks can be handled through a couple … of approaches: control or trust. The management literature has put a lot of attention on these two modes that play an …
Persistent link: https://www.econbiz.de/10003923895
In der Wissensmanagementforschung wird dem Wissenstransferprozess besondere Aufmerksamkeit geschenkt: Wissenstransfer sichert die Lernfähigkeit und das Innovationspotential und trägt damit zur Wettbewerbs- und Überlebensfähigkeit von Organisationen bei. Obwohl der Wissenstransfer von den...
Persistent link: https://www.econbiz.de/10008664570