Results 41 to 50 of about 127,883 (315)
The Legal and Accounting Dimension of Pawn [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2009 The growing tendency of transactions taking place in pawn shops, theirimportance in obtaining financial resources in times of economic crisis and theneed to get complete and accurate accountancy information are the reasons ofapproaching legal and ...
Iuliana CENAR
doaj
‘Ghost Accounts’, ‘Joki Accounts’ and ‘Account Therapy’
The Copenhagen Journal of Asian Studies, 2021 This article shows how motorcycle taxi drivers in Yogyakarta, Indonesia deal with labour insecurity, tighter competition, minimum social welfare, decreased tariff and bonuses and longer working hours. The article finds that drivers employ diverse strategies to obtain more orders and therefore also more income.
Wening Mustika, Amalinda Savirani
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this study is to examine the impact of corruption control, as a public institutional mechanism, on hazardous waste emissions of private sector entities. We also examine the extent to which Agenda 2030 moderates the relationship. We analyse data from the top 500 global companies.
Babajide Oyewo +3 more
wiley +1 more source
Education of managers in the area of accountancy [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Education of managers in the area of accountancy The paper highlights the most important factors in the process of passing on knowledge about a compa-ny’s financial situation, or accountancy in general.
Michał Mijal, Adam Chmielewski
doaj +1 more source
Creative accounting, aggressive accounting and accounting fraud – auditors’ perception
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 Creative accounting and aggressive accounting are perceived differently among researchers. On the one hand, they are treated as the same concepts, while on the other as independent, or are presented as similar points. In Polish publications, one can find an approach that aggressive accounting is convergent with accounting fraud, and is a negative part ...
Justyna Dobroszek, Adrianna Wnuk
openaire +2 more sources
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
MAKNA AKUNTANSI DALAM PERSPEKTIF PEDAGANG BAKSO “AREMA” PERANTAUAN DI KOTA GORONTALO
Jurnal Akuntansi Aktual, 2019 :The aim of this research is to find an to describe the meaning of accountancy in perspective of the Bakso Arema seller. This research is focusing on Bakso Arema sellers who moved from their home-town to Gorontalo.
Wiji Lestari Suwanto +2 more
doaj
Production costs across the EU in 2006 [PDF]
, 2011 We have recently been involved in an EU project which is looking at farm accountancy cost estimation, the FACEPA (Farm Accountancy Cost Estimation and Policy Analysis of European Agriculture) project.
Gerrard, Catherine L, Padel, Susanne
core
Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective [PDF]
, 2017 Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and ...
ASX Corporate Governance Council (ASX CGC) +11 more
core +1 more source
Productivity and Emissions in Italian Agriculture: A Farm‐Level Efficiency Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT Achieving the European Union climate‐neutrality objectives requires metrics that jointly assess farm productivity and greenhouse gas emissions at a granular level. However, harmonized evidence for benchmarking the productivity–emissions nexus of Italian farms remains limited.
Giulio Fusco +3 more
wiley +1 more source