Zobrazeno 1 - 10
of 38
pro vyhledávání: '"Beata Zyznarska-Dworczak"'
Autor:
Beata Zyznarska-Dworczak
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 47, Iss 2, Pp 99-119 (2023)
Purpose: The paper assesses the impact of uncertainty on financial and sustainability reporting. It also indicates the impact of corporate governance mechanisms in strengthening corporate reporting quality in times of uncertainty.Methodology/approach
Externí odkaz:
https://doaj.org/article/7b79519bf2a64a579c3d7fc489d4d9cc
Autor:
Beata Zyznarska-Dworczak
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 46, Iss 4, Pp 161-180 (2022)
Purpose: The paper aims to explore how financial and ESG reporting have changed under the influence of rising economic and business uncertainty and how these changes may influence corporate accountability. Methodology/approach: The main research meth
Externí odkaz:
https://doaj.org/article/571e3f1cde164951842aaf358818c28e
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
AbstractThis study aims to provide a comprehensive overview of the scholarly work and discussion on greenwashing in sustainability reporting (GiSR) and tease out dominant themes that emerge from the literature, and the different emphasis of research
Externí odkaz:
https://doaj.org/article/63f94d5585fd4f6ba7cce477bae3f3db
Publikováno v:
Entrepreneurship and Sustainability Issues, Vol 9, Iss 2, Pp 268-288 (2021)
The paper aims to develop instruments supporting the comparability of social disclosures and ipso facto business transparency. This research study aims to assess the possibility of achieving social disclosure comparability based on research of the P
Externí odkaz:
https://doaj.org/article/b7b7de40ce1e4f2cb5292bb4287c7d60
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 109, Iss 165, Pp 193-214 (2020)
Cel: Artykuł zawiera analizę porównawczą systemów rachunkowości w krajach Europy Środkowej i Wschodniej – Chorwacji, Polsce i Słowacji. Głównym celem artykułu jest wyjaśnienie różnic między analizowanymi systemami, a także ekonomicz
Externí odkaz:
https://doaj.org/article/116d4f389e0b414693eae8782b0cd230
Publikováno v:
Croatian Economic Survey, Vol 22, Iss 1, Pp 41-64 (2020)
There are many kinds of international operations, and entities from different countries can operate in different regulatory frameworks. This is why comparative international accounting has become more and more important. There are great efforts made
Externí odkaz:
https://doaj.org/article/799fd453b34b40b3b17b9cd49023dc61
Publikováno v:
Energies, Vol 15, Iss 16, p 5810 (2022)
Risk disclosures contribute to financial stability by providing stakeholders with a better understanding of companies’ risk exposures and risk management practices. Presently, corporate risk has been accelerated by the COVID-19 pandemic, and the le
Externí odkaz:
https://doaj.org/article/ae0b39b46b9244b9bd7dddcd77d28f1d
Publikováno v:
Risks, Vol 10, Iss 2, p 38 (2022)
The automation of manufacturing processes as a result of the Fourth Industrial Revolution, rendered faster under the influence of the COVID-19 pandemic, leads to a question as to whether small enterprises, and in particular microenterprises, will sti
Externí odkaz:
https://doaj.org/article/61e282da26df49cdbf2f7166c0730d74
Autor:
Beata Zyznarska-Dworczak
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 17, Iss 2, Pp 252-265 (2018)
The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled “Corporate Social Responsibility (CSR) in Developing C
Externí odkaz:
https://doaj.org/article/78b0e88f293d4db18348c76836799d06
Publikováno v:
Problemy Zarządzania, Vol 16, Iss 1(72) Finanse i rachunkowość ..., Pp 195-203 (2018)
Legitimacy theory helps to understand the organization’s behavior in implementing, developing and communicating its social responsibility policies. The main assumption of legitimacy theory is fulfilling the organization’s social contract, which e
Externí odkaz:
https://doaj.org/article/1805a6fc5cf4459994f76d294212e07d