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Expectations for sustainability reporting from users, preparers, and the accounting profession

Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: International journal of disclosure and governance 21 (2024) 1, pp. 143-164

Persistent link: https://www.econbiz.de/10014511759

The influence of Power's audit society in environmental and sustainability accounting

Bebbington, Jan; Larrinaga, Carlos - In: Qualitative research in accounting & management 21 (2024) 1, pp. 21-28

Persistent link: https://www.econbiz.de/10014512525

Carbon accounting : its implications on accounting practices and corporate sustainability reports

Syam, Ardiansyah; Djaddang, Syahril; Adam, Adam; … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 178-187

Persistent link: https://www.econbiz.de/10014632234

Personalbezogenes Rechnungswesen (pRw) : zum Informationssystem des sozialen Outputs im Betrieb

Kropp, Waldemar - 1979 - 1. Aufl.

Persistent link: https://www.econbiz.de/10004587007

Integrated reporting and social disclosure : true love or forced marriage? : a multidimensional analysis of a contested concept

Paternostro, Sergio - In: Non-financial disclosure and integrated reporting : …, (pp. 107-146). 2020

Persistent link: https://www.econbiz.de/10012217221

The use of management accounting information in non-financial reporting and interaction with stakeholders of public companies

Ahmetshina, Alsu; Vagizova, Venera; Kaspina, Roza - In: The impact of globalization on international finance …, (pp. 433-439). 2018

is used as a management accounting tool of rational and prudent corporate strategy. This type of reporting helps … of the study is to define factors gathered from management accounting information that may affect quality of stakeholder …

Persistent link: https://www.econbiz.de/10012236794

Accounting in society : a historical perspective

McBride, Karen M.; Verma, Shraddha - In: Handbook of accounting in society, (pp. 29-43). 2024

Persistent link: https://www.econbiz.de/10014576813

Social Compliance Accounting, Auditing and Reporting

Islam, M. Azizul - 2016

This chapter introduces social compliance accounting, auditing and reporting. Social compliance accounting refers to … social compliance accounting and auditing which deals with the disclosure of information by an organisation about social …

Persistent link: https://www.econbiz.de/10012995118

Value Relevance of Accounting Information Under an Integrated Reporting Approach : A Research Note

Baboukardos, Diogenis - 2016

examine whether the value relevance of summary accounting information (i.e., book value of equity and earnings) of firms …

Persistent link: https://www.econbiz.de/10012997716

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

Chen, Long - 2016

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

Persistent link: https://www.econbiz.de/10012999531