Purpose – The paper seeks to analyze the impact of differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic-financial indicators of English companies. Design/methodology/approach –...

In a competitive environment, it is not enough to simply coordinate and promote the efficiency of a company’s internal activities. It is also necessary to ensure that the activities which form part of the company’s “value chain†are organized in a competitive way. From...

The purpose of the study is to analyze whether characteristics such as size, activity sector and economic-financial performance influence companies to disclose accounting performance indicators in the form of voluntary disclosure in their annual reports. A descriptive research with quantitative...