Showing 1 - 10 of 19
The need to integrate sustainability among the skills of specialists in economics and its accreditation for the university curricula was recognized in academic literature for over twenty years. Using the literature review and documentation, the present paper identifies the key factors in the...
Persistent link: https://www.econbiz.de/10011004842
In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting...
Persistent link: https://www.econbiz.de/10005099781
Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical...
Persistent link: https://www.econbiz.de/10008511313
A set of recent international studies reveal the scarcity of coherent entity-level estimation systems able to lead to an adequate identification and valuation of social and environmental performance, despite the large number of entities claiming their concern for the environmental impact of...
Persistent link: https://www.econbiz.de/10009189900
The need to integrate sustainability among the skills of specialists in economics and its accreditation for the university curricula was recognized in academic literature for over twenty years. Based on literature review the study outlines the idea that although there is significant interest in...
Persistent link: https://www.econbiz.de/10010703373
The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.This article presents the current status...
Persistent link: https://www.econbiz.de/10012729129
In today's global economy, organizations are increasingly called upon to demonstrate sound business management that includes concern for economic, social and environmental issues. The challenges created by global competition make it imperative for enterprises to continually rationalize and...
Persistent link: https://www.econbiz.de/10012709302
This paper offers an investigation at a micro-level of entrepreneurship in the business environment. More precisely, we conduct an empirical study of the relationship between corporate entrepreneurship and corporate governance in the case of the Romanian non-financial listed companies. We use...
Persistent link: https://www.econbiz.de/10011201820
L'IASB a émis en 2009 l'IFRS pour les PME pour accroître la comparabilité des informations financières publiées par celles-ci. L'objectif de cet article est d'analyser les potentiels scenarios d'implémentation de l'IFRS pour les PMEs et leurs implications dans les économies émergentes,...
Persistent link: https://www.econbiz.de/10010820805
Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the...
Persistent link: https://www.econbiz.de/10010734440