immediate effect. IFRIC 3 was developed to explain how to apply existing International Financial Reporting Standards (IFRS) to …

We construct two variants of a three-player one-shot corruption game, one in which reporting on bribers is cumbersome … official is rewarded for reporting on the briber.JEL: K42, H00, C72, O17 …

likely accounting and reporting fraud, for example in the daily usage of the Internal Revenue Service in the USA, and in … historical analysis of Greek macroeconomic reporting. We adapt and apply the methodology to the analysis of the reporting of some … leading Croatian public companies. We find indications of reporting fraud in several of the companies analyzed. In particular …

examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly … of the reporting quality, a better human capital disclosure is due to the increasing importance of personnel expenses and …

. Sustainability Reporting could be seen an approach, which is able to capture effort and success of enterprises not only within … components that can explain the various level of satisfaction with reporting. As the results indicated, generally low … satisfaction with the present reporting was concluded. Moreover, the BBN based sensitivity analysis provided evidence that (e.g.) a …

through a systematic review of 12 mining company reports using Global Reporting Initiative (GRI) guidelines. The analysis of …'entreprises minières utilisant le même guideline du Global Reporting Initiative (GRI). L'analyse des informations relatives aux 92 …

investisseurs. Nous argumentons que la réglementation du reporting extra financier n'est pas suffisamment contraignante pour amener …

development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …