This paper presents evidence on the identities, values and success goals of creative entrepreneurs in Slovakia. The research relies on a database of creative firms supported by the Slovak Creative Voucher Scheme. The survey-based research compares the success goals of creative entrepreneurs with...

Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...