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The new wave of CSR-related mainstream accounting research : on the performative effects of literature reviews

Branco, Manuel Castelo - In: Social & environmental accountability journal 44 (2024) 1, pp. 37-62

Persistent link: https://www.econbiz.de/10014564126

Understanding students' future intention to engage in sustainability accounting : the case of Malaysia and the Philippines

Eugénio, Teresa Cristina Pereira; Carreira, Pedro; … - In: Journal of accounting in emerging economies : JAEE 12 (2022) 4, pp. 695-715

Persistent link: https://www.econbiz.de/10013275594

The impact of the adoption of IFRS 11 on the comparability of accounting information

Sarquis, Raquel Wille; Santos, Ariovaldo; Lourenço, Isabel - In: Accounting and business research 52 (2022) 6, pp. 690-726

Persistent link: https://www.econbiz.de/10013484647

Discussion of "the impact of the adoption of IFRS 11 on the comparability of accounting information"

Schipper, Katherine - In: Accounting and business research 52 (2022) 6, pp. 727-733

Persistent link: https://www.econbiz.de/10013484648

A sustainability assessment modeling-based external account of the impacts of mining activities in Brazil

Angotii, Marcello; Ferreira, Aracéli Cristina de S.; … - In: Sustainability accounting, management and policy journal 15 (2024) 6, pp. 1286-1309

Persistent link: https://www.econbiz.de/10015325829

International Differences in Accounting Practices under IFRS and the Influence of the USA

Lourenço, Isabel - 2016

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS adoption is a widespread practice, plus the United States of America (USA). The results suggest a classification distinguishing between three groups of countries, based on the...

Persistent link: https://www.econbiz.de/10012986331