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Accounting and accountability in the Anthropocene [PDF]
Accounting, Auditing & Accountability Journal, 2019 Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions ...
Beatrice Crona +8 more
openaire +5 more sources
Corporate social responsibility and stock price crash risk [PDF]
, 2014 This study investigates whether corporate social responsibility (CSR) mitigates or contributes to stock price crash risk. Crash risk, defined as the conditional skewness of return distribution, captures asymmetry in risk and is important for investment ...
Kim, Yongtae, Li, Haidan, Li, Siqi
core +2 more sources
ConTrib: Universal and Decentralized Accounting in Shared-Resource Systems
DICG@Middleware, 2020 Preventing the abuse of resources is a crucial requirement in shared-resource systems. This concern can be addressed through a centralized gatekeeper, yet it enables manipulation by the gatekeeper itself. We present ConTrib, a decentralized mechanism for
M. Vos, J. Pouwelse
semanticscholar +1 more source
Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Critical Perspectives on Accounting, 2019 Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Eija Vinnari +2 more
openaire +3 more sources
Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]
, 2018 In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor +2 more
core +2 more sources
Accounting policy as a tool of enterprise management system [PDF]
, 2018 The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms ...
Kilyar, Oleksandra
core +1 more source
The Effect of International Institutional Factors on Properties of Accounting Earnings
, 1999 International differences in the demand for accounting income predictably affect the way it incorporates economic income (dividend-adjusted change in market value) over time. We characterize the "shareholder" and "stakeholder" corporate governance models
R. Ball +4 more
semanticscholar +1 more source
, 2001 This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS.
Beijnum, Bert-Jan van +3 more
core +3 more sources
International Accounting Standards and Accounting Quality
, 2007 We examine whether application of International Accounting Standards is associated with higher accounting quality. The application of IAS reflects the combined effects of features of the financial reporting system, including standards, their ...
Mary E. Barth, W. Landsman, Mark Lang
semanticscholar +1 more source