Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Tiphaine Jérôme"'
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 13:989-1014
Purpose This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5f094d6b9e4883ab7ae12d1d8c7debe7
https://doi.org/10.1108/sampj-09-2021-0384
https://doi.org/10.1108/sampj-09-2021-0384
Publikováno v:
International Journal of Hospitality Management. 110:103429
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f32e653cf3015b450f7393877f47992
https://doi.org/10.1016/j.ijhm.2023.103429
https://doi.org/10.1016/j.ijhm.2023.103429
Autor:
Florence Depoers, Tiphaine Jérôme
Publikováno v:
Journal of Applied Accounting Research. 21:90-105
PurposeInternational Accounting Standard (IAS) 12 requires the disclosure of a tax reconciliation (TR). The purpose of the TR is to explain the differences between the corporate effective tax expense and the corporate theoretical tax expense. In this
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7aea3000e71594c1e1c32b18dd4307f3
https://doi.org/10.1108/jaar-04-2018-0048
https://doi.org/10.1108/jaar-04-2018-0048
Publikováno v:
Journal of Public Budgeting Accounting and Financial Management
Journal of Public Budgeting Accounting and Financial Management, Pracademic Press, 2021, 33 (1), pp.12-23. ⟨10.1108/JPBAFM-07-2020-0126⟩
Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting Accounting and Financial Management, Pracademic Press, 2021, 33 (1), pp.12-23. ⟨10.1108/JPBAFM-07-2020-0126⟩
Journal of Public Budgeting, Accounting & Financial Management
PurposeThis paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political, economic, social and environmental factors and consequences asso
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4d7a942f17016156678514256d43afe3
https://hal.archives-ouvertes.fr/hal-03144780
https://hal.archives-ouvertes.fr/hal-03144780
Publikováno v:
Social and Environmental Accountability Journal
Social and Environmental Accountability Journal, Taylor & Francis, 2017, 37 (3), pp.155-173. ⟨10.1080/0969160X.2017.1350588⟩
Social and Environmental Accountability Journal, Taylor & Francis, 2017, 37 (3), pp.155-173. ⟨10.1080/0969160X.2017.1350588⟩
In this article, we demonstrate the relevance of eye-tracking experiments in social and environmental accounting (SEA) research. Up to now, this type of design has been used in some areas within ac...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bc1c2133a89511fad3403e8973b4b7ee
https://doi.org/10.1080/0969160x.2017.1350588
https://doi.org/10.1080/0969160x.2017.1350588
Autor:
Tiphaine Jérôme, Florence Depoers
Publikováno v:
Comptabilité-Contrôle-Audit
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2017
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2017
Les depenses environnementales (DE) d’une societe constituent un outil d’evaluation et de suivi de sa performance environnementale. Le potentiel informatif de cet indicateur n’a pas echappe au legislateur qui oblige les societes cotees a publie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b5dbaec1a35c4f3823b4c7f8f1eeb922
https://doi.org/10.3917/cca.231.0041
https://doi.org/10.3917/cca.231.0041
Autor:
Tiphaine Jérôme, Cécile Martin
Publikováno v:
European Accounting Review
European Accounting Review, Taylor & Francis (Routledge): SSH Titles, 2015, 25 (4), pp.687-718. ⟨10.1080/09638180.2016.1169937⟩
European Accounting Review, Taylor & Francis (Routledge): SSH Titles, 2015, 25 (4), pp.687-718. ⟨10.1080/09638180.2016.1169937⟩
Over the past 10 years, merger activities in the private for-profit nursing home industry have been increasing in Europe. In this paper, we investigate chain affiliation’s influence on the performance of lucrative nursing homes. We measure performa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8e9fb1a4702c580c48c942d25418b023
https://doi.org/10.1080/09638180.2016.1169937
https://doi.org/10.1080/09638180.2016.1169937
Publikováno v:
Journal of Business Ethics
Journal of Business Ethics, 2016, 134 (3), pp.445-461. ⟨10.1007/s10551-014-2432-0⟩
35e congrès de l’Association Francophone de Comptabilité
35e congrès de l’Association Francophone de Comptabilité, May 2014, Lille, France
www.afc-cca.com
Journal of Business Ethics, Springer Verlag, 2016, 134 (3), pp.445-461. ⟨10.1007/s10551-014-2432-0⟩
Journal of Business Ethics, 2016, 134 (3), pp.445-461. ⟨10.1007/s10551-014-2432-0⟩
35e congrès de l’Association Francophone de Comptabilité
35e congrès de l’Association Francophone de Comptabilité, May 2014, Lille, France
www.afc-cca.com
Journal of Business Ethics, Springer Verlag, 2016, 134 (3), pp.445-461. ⟨10.1007/s10551-014-2432-0⟩
As global warming continues to attract growing levels of attention, various stakeholders (states, general public, investors, and lobbyists) have put climate change on corporate agendas and expect firms to disclose relevant greenhouse gas (GHG) inform
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e649a11ddbb6c345edade65ba1ff6e96
https://hal.parisnanterre.fr/hal-01735774
https://hal.parisnanterre.fr/hal-01735774