Results 101 to 110 of about 3,018,955 (263)
Accounting Principles, Standards, and Requirements: Title 2 Standards Not Superceded by FASAB Issuances [PDF]
, 2001 Guidance issued by the General Accounting Office with an abstract that begins "This is one in a series or reports designed to help federal agencies improve or maintain effective internal control, financial management systems, and financial reporting. GAO
United States. General Accounting Office.
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Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
TURKISH ACCOUNTING STANDARD 11: CONSTRUCTION CONTRACT STANDARD
INTERNATIONAL REFEREED ACADEMIC SOCIAL SCIENCES JOURNAL, 2015 openaire +1 more source
The Rocket Science: Reading Financial Accounting Standards
, 2010 This paper identifies readability as a significant obstacle to the international harmonisation of financial accounting standards. In the study, the Flesch Reading Ease and the Flesch-Kincaid Grade Level tests are used to analyse the International ...
Farrell, HM, Farrell, BJ, Wells, PA
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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
International Accounting Standard IAS 41 Agriculture
, 2001 International Accounting Standards Board, ed. International Accounting Standard IAS 41 Landwirtschaft. Knorr L, Amen M, trans.; In: International Accounting Standards Board, ed. International accounting standards : deutsche Ausgabe.
International Accounting Standards Board
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Addressing the Energy Trilemma: The Role of Entrepreneurship, Regulation, and Climate Finance
Business Strategy and the Environment, EarlyView.ABSTRACT Balancing energy security, energy equity, and environmental sustainability has become increasingly challenging as economies pursue low‐carbon growth amid climate risk and persistent disparities in access to modern energy. Although entrepreneurship is widely recognized as a driver of innovation, its role in addressing the energy trilemma ...
Kingsley Imandojemu +3 more
wiley +1 more source