Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Tudor Oprisor"'
Publikováno v:
Audit Financiar, Vol 14, Iss 139, Pp 747-760 (2016)
In the recent years, integrated reporting has made progress towards becoming an efficient communication instrument that would bring an active contribution to the financial stability and sustainability of the economic environment. This paper employs m
Externí odkaz:
https://doaj.org/article/c32ee492ba8c437bb734a170cd04be7b
Autor:
Tudor OPRIȘOR
Publikováno v:
Network Intelligence Studies, Vol II, Iss 3 (1/2014), Pp 85-94 (2014)
Integrated Reporting has lately shown a great amount of interest for the business community, as it can offer a greater information value to all types of users. Thus, creating a proper framework for this type of reporting has been a top priority for t
Externí odkaz:
https://doaj.org/article/6655ed6f6a7249dc8adce5396217ea87
Publikováno v:
Studia Universitatis Babeş-Bolyai Negotia, Vol 61, Iss 1 (2016)
Nowadays, the implementation of the IPSAS (International Public Sector Accounting Standards) and the perspectives for EPSAS (European Public Sector Accounting Standards) implementation at the European Union level is a severe problem. The implementati
Externí odkaz:
https://doaj.org/article/e422c715f58c4dde9638cd85501875b7
Publikováno v:
Acta Marisiensis. Seria Oeconomica. 15:1-14
The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8d9dfc0073cfd2bb4899d231a9b6fdf0
https://doi.org/10.2478/amso-2021-0001
https://doi.org/10.2478/amso-2021-0001
Publikováno v:
Journal of Financial Reporting and Accounting. 17:249-270
Purpose This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::47fedbcf8dbb7d1e8b3390e22e7f6aae
https://doi.org/10.1108/jfra-06-2017-0048
https://doi.org/10.1108/jfra-06-2017-0048
Publikováno v:
CSR, Sustainability, Ethics & Governance ISBN: 9783030411411
The purpose of this paper is to investigate intellectual capital (IC) disclosure levels in higher education institutions (HEIs), using a comprehensive disclosure checklist which combines a mainstream IC theoretical framework and conceptual delineatio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::75f1e0ecbf27690ed437ccf298444e25
https://doi.org/10.1007/978-3-030-41142-8_10
https://doi.org/10.1007/978-3-030-41142-8_10
Publikováno v:
New Trends in Public Sector Reporting ISBN: 9783030400552
This chapter aims to analyse how the fundamental concepts of integrated reporting are addressed within the boundaries of public higher education institutions (HEIs), as their three missions present a significant impact on society, using the case of o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6d21a2307f8981346763b2653a151d3
https://doi.org/10.1007/978-3-030-40056-9_7
https://doi.org/10.1007/978-3-030-40056-9_7
Publikováno v:
CSR, Sustainability, Ethics & Governance ISBN: 9783030017187
Integrated reporting system is not a brand new territory, but a restructuring output of existing reporting components. In this respect, the authors’ underlying cause for investigation is that some of the framework’s key components are inspired an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::183c48c9686cd522bf37e3065223b843
https://doi.org/10.1007/978-3-030-01719-4_8
https://doi.org/10.1007/978-3-030-01719-4_8
Autor:
Tudor Oprisor, Cristina-Silvia Nistor
Publikováno v:
Annales Universitatis Apulensis Series Oeconomica. 2:73-85
ecent trends in organizational reporting show that improved disclosure levels are increasingly important for public sector entities, as they employ publicly available resources in their activity and are accountable towards various impacted stakeholde
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d75fd3789640e778f0f61dab44aa863f
https://doi.org/10.29302/oeconomica.2016.18.2.5
https://doi.org/10.29302/oeconomica.2016.18.2.5
The main purpose of this chapter is to analyze the way in which the concept of accountability is addressed in the context of integrated reporting (focusing on the ongoing adoption process in the public sector). Starting from the theoretical underpinn
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ee727c7a9b713e7523b0320024b3e11d
https://doi.org/10.4018/978-1-5225-3731-1.ch009
https://doi.org/10.4018/978-1-5225-3731-1.ch009