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"Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable … societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book … discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision …
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This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those … resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability …
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Our study aims to investigate how information asymmetry and ownership structure affect cost of equity capital. For that purpose, we collected 246 issuers over 4 years for a total of 984 observations. By using panel data processing, we found that the information asymmetry we proxied through Price...
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is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of … first woman in Italy to chair a commercial bank. Marisa Agostini is an Associate Professor of Accounting and Corporate … taught accounting since 2009. She obtained her PhD in Business in 2012 after a research period at the McCombs School of …
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This study aims to investigate the effects of Strategic Management Accounting (SMA) on sustainable performance …
Persistent link: https://www.econbiz.de/10014540216