Zobrazeno 1 - 10
of 248
pro vyhledávání: '"accounting disclosure"'
Autor:
Ozili, Peterson K.
Publikováno v:
Journal of Economic and Administrative Sciences, 2022, Vol. 40, Issue 3, pp. 641-657.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JEAS-09-2021-0192
Publikováno v:
Cogent Business & Management, Vol 11, Iss 1 (2024)
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there
Externí odkaz:
https://doaj.org/article/c1fbd71b738b4488ba669f44fcd067a1
Publikováno v:
Review of Accounting and Finance, 2023, Vol. 22, Issue 4, pp. 508-531.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RAF-01-2023-0009
Autor:
Hussaini Bala, Mujeeb Saif Mohsen Al-Absy, Abba Ya'u, Murtala Abdullahi, Armayau Alhaji Sani, Ghousia Khatoon, Umar Aliyu Mustapha, Basiru Musa
Publikováno v:
International Journal of Energy Economics and Policy, Vol 14, Iss 2 (2024)
There is currently a lack of information about the contemporary and potential effects of environmental taxes on environmental accounting disclosure. This study, therefore, explores environmental taxes' impact on Nigerian oil and gas companies' disclo
Externí odkaz:
https://doaj.org/article/b14a4e4699b747f8b3e6a56f86404dd7
Publikováno v:
International Journal of Energy Economics and Policy, Vol 14, Iss 2 (2024)
Carbon emissions accounting disclosure (CEAD) is an interesting research area that is related to the increase in global warming that is being caused by the use of non-renewable energy. However, there has been no research that has tested the disclosur
Externí odkaz:
https://doaj.org/article/392e7d9f5e98445f836f4e531ba8a343
Publikováno v:
Heliyon, Vol 10, Iss 5, Pp e26672- (2024)
This study examines the impact of financing decisions and ownership structure on green accounting disclosure (GAD) in developing economies, where sustainability practices have not been extensively integrated into business models. We conducted empiric
Externí odkaz:
https://doaj.org/article/d1a7985a1a704c06ad9c27266929f4e1
Publikováno v:
Applied Mathematics and Nonlinear Sciences, Vol 9, Iss 1 (2024)
This paper combines the theoretical knowledge of the current research on accounting information disclosure and ESG performance, selects seven first-level indicators, which are truthfulness, completeness, materiality, relevance, timeliness, comparabil
Externí odkaz:
https://doaj.org/article/202aecf53ecd47d791c4f15e4defd656
Publikováno v:
International Journal of Energy Economics and Policy, Vol 14, Iss 1 (2024)
The purpose of the study is to seek how Green Accounting Disclosure (GAD) affects firm value using GDA Coverage Percentage quantified by NVIVO Software in Mining and Agriculture Companies in Southeast Asia. The five-year observation period for this s
Externí odkaz:
https://doaj.org/article/4de8fd7f2fe64b0bbd1cc547b7f0d326
Publikováno v:
Review of Accounting and Finance, 2023, Vol. 22, Issue 2, pp. 157-176.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RAF-10-2022-0274
Autor:
Ali Alagöz, Omed Mohammed Mamand
Publikováno v:
Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, Vol 26, Iss 1, Pp 196-209 (2023)
The literature on risk has focused on different issues, such as the quantity and quality aspects of risk, how efficiently it is reported, and its role in increasing transparency. The current study aims to investigate the impact of risk meaning and ri
Externí odkaz:
https://doaj.org/article/b63d7e6ed5f941e6b2026c3d7cdf6fc9