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Adam James Fenton
This paper examines hybrid threats to maritime transportation systems and their governance responses; focusing on the congested Straits of Malacca and Singapore (SOMS) as an illustrative case study. The methodology combines secondary sources with primary...
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Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
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Raghu Dharmapuri Tirumala and Kruti Upadhyay
Within the real estate sector, the concept of sustainability has traditionally been associated with green building initiatives. This study broadens the scope by examining environmental disclosure practices across a spectrum of stakeholders, including dev...
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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Ivana Toma?evic, Sandra Ðurovic, Nikola Abramovic, Lidija Weis and Viktor Koval
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high le...
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Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
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Tetiana Momot, Kseniia Savenko, Bohdan Kraivskyi, Tang Linlin
Pág. 100 - 108
The article is devoted to the development of the conceptual foundations for the formation of information and analytical support for consumers of housing and communal services based on the implementation of integrated reporting in accounting practices of ...
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Aminu Abdullahi(1), Musa Yelwa Abubakar(2), (1) Department of Accounting, Usmanu Danfodiyo University Sokoto (2) Department of Accounting, Usmanu Danfodiyo University Sokoto
Pág. 11 - 22
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Dagnachew Abera Hunde, Kefiyalew Belachew Bayu
Pág. Page:72 - 87Abstract
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