accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature …

(CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR … reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR … movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the …

contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the … – in this temporal world and eternal hereafter, necessitating for accountability concept in accounting and reporting from … of this paper is to undertake a preliminary empirical investigation with respect to accounting, reporting and …

/value – During this time Lands achieved national and international recognition for its IC management and reporting practices in the … measures. This is not because IC measures are not useful, but because Lands' IC reporting needs evolve based on the bespoke …

Purpose – The purpose of this paper is to outline the concept of integrated reporting and to propose a template for … integrated reporting in organisations. Design/methodology/approach – The approach to the conceptual model is founded on concepts … proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated …

potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, towards IC … in the DGP between 1999 and 2003. Findings The interviews suggested a rather critical perspective towards IC reporting … using the ICS framework. Despite the attempt of the DGP to establish a reporting standard, a range of experiments resulted …

Purpose – The purpose of this paper is to assess the effectiveness of anti-money laundering (AML) reporting system in … stakeholders, including reporting entities, FIU-India and other investigative and enforcement agencies, is kept confidential. Thus … reporting system under PMLA and thus this paper attempts to throw some insights on the outcome of AML chain, especially the …

capable of tracking and reporting project status on a desired time interval. The purpose of this paper is to propose such a …/methodology/approach The project status reporting system (PSRS) proposed here was developed to produce a single page summary report that would … reporting needs of a project and program environment. The proposed system, whose functionality has been validated by the …

social reporting practices in a controversial and environmentally sensitive industry. The interactions investigated were not … and economic consequences of salmon farming. Different social reporting practices appeared to be reflexively related to … the competing motivations of different stakeholders. However, social reporting in Scottish salmon farming was fragmented …

human rights and considers the impact of these developments for accounting, assurance and reporting. Following the UN … their implementation have advanced at a rapid pace. Despite the centrality of accounting, assurance and reporting to some of … requirements, including their management and reporting. Further, the paper draws attention to the development of business and human …