Results 81 to 90 of about 5,267,351 (240)

International Financial Reporting Standards - USA

, 2015
Međunarodni standardi financijskog izvještavanja obuhvaćaju pravila o pripremanju, priznavanju i prezentaciji financijskih izvještaja odnosno računovodstvenih stavki unutar izvještaja poslovnih subjekata koji su ih obvezni primjenjivati.
Hegol, Suzana
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Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

THE GLOBAL FINANCIAL CRISIS AS INCENTIVE FOR ENHANCING ASSURANCE FOR FINANCIAL REPORTING [PDF]

The article aims to analyze world-wide financial crisis’ impact and implications asregards assurance for financial reporting, starting with and comparing reactions of internationalaccounting and audit professional organizations, as regards possible ...
Sorin Vanatoru, Oana Gherghinescu, Monica Buga (Stancu)   +2 more
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The Effect of Entrepreneurs' Sustainability Knowledge, Orientation, and Intentions on Sustainability‐Oriented Entrepreneurial Actions

Business Strategy and the Environment, EarlyView.
ABSTRACT The purpose of this research is to determine the impact of entrepreneurs' sustainability knowledge, orientation, and intentions on their sustainability‐focused entrepreneurial actions. The research is based on the theory of planned behavior. The study is designed as cross‐sectional quantitative research.
İbrahim Turkmen, Burçin Karahan
wiley   +1 more source

Locked in Transition: Examining the Role of Paradoxical Tensions in the Transition From Industrial Cluster to Eco‐Clusters

Business Strategy and the Environment, EarlyView.
ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz, Leona A. Henry, Simon M. Smith   +2 more
wiley   +1 more source

Standards of Financial Reporting [PDF]

, 2011
Finansal yapıları gelişmiş ülkeler uzun zaman önce finansal raporlama için gerekli muhasebe standartlarını oluşturmuşlardır. Buna bağlı olarak, finansal raporlamada sağlanacak standardizasyonun, finansal piyasaları geliştireceği söylenebilir. Türkiye ilk
TEKER, Suat
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Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief, Jahira Debbarma, Lukman Akanbi, Duyen Chu   +3 more
wiley   +1 more source

Research on Emission Trading Scheme in Terms of Turkish Shipping and Financial Reporting Standards

Deniz taşımacılığından elde edilen sera gazı (GHG) miktarı, toplam insan kaynaklı salımlar arasında çok düşük olmasına rağmen, nakliye ile ilgili hava kaynaklı salımların azaltılması, son yıllarda politika yapıcılar için önemli bir konu haline gelmiştir.
İşgüden Kılıç, Burcu, Kılıç, Alper, Bilgili, Levent, Kılıç, Alper, İşgüden Kılıç, Burcu   +4 more
openaire   +1 more source

ACCOUNTING AND FINANCIAL REPORTING IN A CHANGING ENVIRONMENT: HISTORICAL AND THEORETICAL PERSPECTIVES [PDF]

Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting.
Stanley Salvary
core  

IFRS for SMEs: A New Zealand perspective [PDF]

, 2007
The International Accounting Standards Board (IASB) in its concern to reduce the burden of compliance with the International Financial Reporting Standards (IFRS) has released its draft IFRS for small and Medium-sized Enterprises (IFSME).
Samujh, Helen
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