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The paper examines accounting practices, institutions' role and the possible ways of defining accounting fraud in pre-modern historical context through the micro-analysis of a Venetian case. The three fraudulent financial statements, investigated in this paper, refer to the years 1781, 1782, and...
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Diversity, equity and inclusion: a bibliometric literature review -- Diversity as determinant of firm performance: a literature review -- The Reporting of Diversity, Equity, and Inclusion by nonprofit organizations. First evidence from the literature -- Diversity, equity and inclusion practices...
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Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in sustainability reporting -- Chapter 5:...
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"This book provides relevant insights for academics, deepening the topic of sustainability accounting systems within small business. It also provides contributions about the features of sustainability accounting systems and, in particular, how the economic, social and environmental aspects are...
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