Social and Environmental Determinants of Risk and Uncertainties Reporting
| Autor: | Camelia Iuliana LUNGU, Chiraţa CARAIANI, Cornelia DASCĂLU, Gina Raluca GUŞE |
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| Jazyk: | angličtina |
| Rok vydání: | 2009 |
| Předmět: | |
| Zdroj: | Issues in Social and Environmental Accounting, Vol 3, Iss 2, Pp 100-116 (2009) |
| Druh dokumentu: | article |
| ISSN: | 1978-0591 2460-6081 |
| DOI: | 10.22164/isea.v3i2.39 |
| Popis: | Recently, risk reporting has gained interest in financial reporting practice, regulation, and international research. Social and environmental reporting is seen to benefit shareholders more by reducing risk than by increasing return. The researchers showed that the annual report is the most favoured channel of disclosure, along with presentation to investors. The general message is that, as far as annual reports go, quantified, verifiable disclosures have the most credibility and relevance. Our paper is meant to develop an analysis of specific requirements regarding risks and uncertainties reported into the financial statements according to different standards (US-GAAP, IFRS, and European Directives) and their connection to social and environmental information that an entity should disclose. We focus on fundamental research that is related to inductive accounting theory and uses scientific methods for identification of corporate reporting theoretical and practical difficulties in European and international economic entities. |
| Databáze: | Directory of Open Access Journals |
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