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Made to Measure: Options for Emissions Accounting under the UNFCCC

Prag, Andrew - 2013

Mitigation pledges put forward by countries under the UNFCCC process are "made to measure" in that they are tailored to fit each country's individual circumstances. However, the pledges also need to be made to be measured so that we have a full understanding of how the various commitments add up...

Persistent link: https://www.econbiz.de/10012454125

Corporate environmental responsibility, accounting and corporate finance in the EU : a quantitative analysis approach

Dimitropoulos, Panagiotis; Koronios, Konstantinos - 2021

Chapter 1. Introduction to corporate environmental responsibility, accounting and finance -- Chapter 2. Corporate environmental responsibility in the EU -- Chapter 3. Literature Review on Corporate Environmental Responsibility -- Chapter 4. Firm – specific determinants of corporate...

Persistent link: https://www.econbiz.de/10012508440

Der Sinn und Zweck der öffentlichen Rechnungslegung : Implikationen für die Ausgestaltung des Rechnungslegungssystems

Ummenhofer, Theresa - 2021

Einleitung -- Herleitung des Sinn und Zwecks der öffentlichen Rechnungslegung -- Der Sinn und Zweck der öffentlichen … Rechnungslegung vor dem Hintergrund des Haushaltskreislaufes -- Der neue Sinn und Zweck der öffentlichen Rechnungslegung … staatlichen Besonderheiten sowie des zugrunde liegenden Sinn und Zwecks der öffentlichen Rechnungslegung. Die Analyse basiert auf …

Persistent link: https://www.econbiz.de/10012508445

Management Accounting in China and Southeast Asia : Empirical Studies on Current Practices

Rickards, Robert C. (ed.); Ritsert, Rolf (ed.); … - 2021 - 1st ed. 2021.

Introduction -- Chinese Enterprises’ Use of Management Accounting Tools -- Management Accounting Practices in Indonesia -- Management Accounting Practices in Export-Oriented Manufacturing Small and Medium Enterprises in Malaysia -- Management Accounting Practices in Export-Oriented...

Persistent link: https://www.econbiz.de/10012508461

Generation impact : international perspectives on impact accounting

Richards, Adam (ed.); Nicholls, Jeremy (ed.) - 2021

Mistrust in big business and major politicians, coupled with recent scandals in international development, grew from a blatant lack of accountability between decision-makers and recipients. Remedies seem to lie within the UN Sustainable Development Goals, the rise of social entrepreneurship, and...

Persistent link: https://www.econbiz.de/10012499331

Spain's capital account shock

Viñais, José - 1990

Persistent link: https://www.econbiz.de/10015588759

Spain's capital account shock

Viñais, José - 1990

Persistent link: https://www.econbiz.de/10000801750

How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

Ai, Xi - 2020

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big 4 membership) and industry expertise, which is highly correlated with accounting firm size. In this study, we focus on an important but often overlooked sector of the...

Persistent link: https://www.econbiz.de/10012848881

Accounting Conservatism and Banking Expertise on Board of Directors

Nguyen, Tri - 2019

Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual...

Persistent link: https://www.econbiz.de/10012900255

Bilanzen : financial statements

Berkau, Carsten - 2026 - 6., vollständig überarbeitete Auflage

Jahresabschluss und dessen Positionen mit mehr als 60 internationalen Fallstudien zu erklären, die alle relevanten Buchungssätze und …

Persistent link: https://www.econbiz.de/10015618537