Results 151 to 160 of about 318,190 (310)
Translation of Financial Statements [PDF]
This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g.
Dalthan Simas, Otavio De Medeiros
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Accountability in the Medical Profession
, 2014 The history of physician practice has evolved from a time when the physician’s word was simply accepted as truth to a time when fallibility is viewed as an opportunity. Numerous societal factors contribute to the way in which healthcare providers deliver care and the ways in which they take responsibility for that care.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Collaborations with nonprofits can enhance firms' legitimacy, yet the relationship between their communication and corporate environmental legitimacy remains poorly understood. Furthermore, research lacks an analysis of the communication of business‐nonprofit collaborations through multiple actors' perspectives.
Andrea Rizzuni +3 more
wiley +1 more source
THE CHANGING ROLE OF ACCOUNTANTS IN A TRANSITION ECONOMY – EVIDENCE FROM ROMANIA [PDF]
Recently a number of interventions have impacted the Romanianaccounting system, such as the harmonization with the European Directives,International Financial Reporting Standards (IFRS), and an increased move towardsmodern information technologies such ...
Allan Hodgson +3 more
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Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Eliminating the Audit Expectations Gap : Myth or Reality? [PDF]
The audit expectations gap is of serious concern to the UK accounting profession with the Department of Trade and Industry proposing a new framework for independent regulation of the accounting profession.
Ojo, Marianne
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Formalising Sustainability Management as a Core Process Group in Project Management
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi +3 more
wiley +1 more source