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The value added statement – an appropriate instrument for Integrated Reporting
Haller, Axel; van Staden, Chris - In: Accounting, Auditing & Accountability Journal 27 (2014) 7, pp. 1190-1216
Purpose – The purpose of this paper is to contribute to the current discussions about the concept of Integrated Reporting (IR) and provides a practical and useful proposal of an instrument that could help to apply the IR concept in corporate practice. Design/methodology/approach – The study...
Persistent link: https://www.econbiz.de/10014642163
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The value added statement : an appropriate instrument for integrated reporting
Haller, Axel; Van Staden, Chris J. - In: Accounting, auditing & accountability journal 27 (2014) 7, pp. 1190-1216
Persistent link: https://www.econbiz.de/10010421481
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Value added as part of sustainability reporting : reporting on distributional fairness or obfuscation?
Haller, Axel; Van Staden, Chris J.; Landis, Cristina - In: Journal of business ethics : JOBE 152 (2018) 3, pp. 763-781
Persistent link: https://www.econbiz.de/10011927218
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Special issue on sustainability accounting
Villiers, Charl de; Staden, Chris van - In: Pacific Accounting Review 26 (2014) 1/2
Persistent link: https://www.econbiz.de/10014969060
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Guest editorial: Social and environmental accounting and accountability
Staden, Chris van; Kern, Thomas; McGuigan, Nicholas; … - In: Accounting forum : advancing the interdisciplinary and … 35 (2011) 3, pp. 127-129
Persistent link: https://www.econbiz.de/10009865483
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Segmental reporting regulation and practice in Germany in comparison to international standards
Haller, Axel - 1993
Persistent link: https://www.econbiz.de/10000872800
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Financial accounting developments in the European Union : past events and future prospects
Haller, Axel - 2009
Persistent link: https://www.econbiz.de/10003826109
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Value creation : a core concept of integrated reporting
Haller, Axel - In: Integrated reporting : a new accounting disclosure, (pp. 37-57). 2016
Persistent link: https://www.econbiz.de/10011528829
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Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 1999
Persistent link: https://www.econbiz.de/10004735146