Results 61 to 70 of about 127,883 (315)

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez   +3 more
wiley   +1 more source

Accounting for accountability

open access: yesPersona y Derecho, 1970
   
Ginsberg, R. (Robert)   +1 more
openaire   +2 more sources

IMPLICATIONS OF STANDARDIZATION AND HARMONIZATION OF ACCOUNTING FOR ROMANIA [PDF]

open access: yes
Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in ...
Mihaela Cristina Onica, Neculina Chebac
core  

ANALISIS KESESUAIAN PERHITUNGAN DAN PENCATATAN AKUNTANSI PRODUK TABUNGAN YANG MENGGUNAKAN PRINSIP BAGI HASIL (MUDHARABAH) DI BMT DENGAN PSAK 105 [PDF]

open access: yes, 2016
Yunita Afriyanti. 2016. 8323136490. Appropriate Calculation Analysis And Accountancy Record For Savings Product Using Mudharabah Principal At BMT By PSAK 105. Diploma Program.Program Majoring Accountancy. Majoring Accountancy Economic Faculty Universitas
AFRIYANTI, YUNITA
core  

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT

open access: yesВестник университета, 2017
Logical reflection of this article is based on the definition of key positions, concepts «accounting» and «financial accounting» as the phenomena the understanding of the goals of management.
A. Bodyko
doaj  

Accountancy and Audit Within the National European Union Accession Program of the Republic of Croatia - Year 2004 [PDF]

open access: yes
On its session held on 15th January 2004, the Government of the Republic of Croatia has promulgated the Republic of Croatia’s National EU Accession Program - Year 2004, together with the Republic of Croatia’s Acquis Communautaire Legislation ...
Petar Proklin
core  

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò   +3 more
wiley   +1 more source

FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN

open access: yesEl Muhasaba: Jurnal Akuntansi, 2012
This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side
Yona Octiani Lestari
doaj   +1 more source

THE FIRM’S PATRIMONY – AN INTERNATIONAL APPROACH [PDF]

open access: yes
This article is meant to reinterpret the balance equation of the Patrimony. Any book about the Foundations of Accountancy presents in the chapter “The Object of Accountancyâ€, the patrimonial equation mentioned above. We state the following affirmation:
Lucian Constantin Gabriel BUDACIA
core  

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