An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting PDF Download

Author: Paul Frishkoff
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 316

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Author: Accountants International Study Group
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 32

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Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 796

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Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

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Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

Author: Samuel Idowu
Publisher: Springer Nature
ISBN: 303125984X
Category : Business & Economics
Languages : en
Pages : 4043

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This encyclopedia is the most comprehensive and up-to-date source of reference for sustainability in business and management. It covers both traditional and emerging concepts and terms and is fully international in its scope. More than 700 contributions of internationally renowned experts provide a definitive access to the knowledge in the area of sustainable and responsible management. All actors in the field will find reliable and up to date definitions and explanations of the key terms and concepts of management in this reference work. The Encyclopedia of Sustainable Management represents all aspects of management and business conduct. It takes sustainability as a management concept that gives due credit to the complexity and diverging constraints in which businesses and corporations act today, and it emphasizes and focuses approaches that help ensure that today's management decisions and actions will be the basis for tomorrow's prosperity.

Author: T. A. Lee
Publisher: Routledge
ISBN: 1000167577
Category : Business & Economics
Languages : en
Pages : 412

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This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy – that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don’t understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.

Author: Xerox University Microfilms
Publisher:
ISBN:
Category : Business
Languages : en
Pages : 814

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Author: Xavier Font
Publisher: Routledge
ISBN: 0429651244
Category : Business & Economics
Languages : en
Pages : 270

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This comprehensive volume considers the corporate social responsibility (CSR) of tourism and hospitality firms towards stakeholders, exploring CSR in terms of broad stakeholder accountability by considering both the scope of reporting and the quality of stakeholder engagement. The authors analyse how CSR contributes to shareholder accountability (i.e. as financial performance) by developing a multiple attribute decision-making model to deploy CSR resources, analysing how CSR contributes to the management of systematic risk as part of an internationalisation strategy, and showing how philanthropy is used as a legitimisation tool. The authors then review how managers negotiate CSR priorities within their organisational strategy by accounting for the utility gained by family firms from ecological and social outcomes in comparison with profit outcomes, analysing the trade-offs of co-constructing a sustainability innovation and weighting factors in water planning. They also review how employees are central to the delivery of CSR actions by exploring how green organisational culture affects organisational citizenship behaviour, how organisational green practices impact an organisation’s image and its customers’ environmental consciousness and behavioural intentions, and how organisational CSR affects employee pro-environmental citizenship and tourists’ pro-environmental citizenship. The book concludes by reviewing the role of consumers in CSR with ten strategies to close the consumers' attitude-behaviour gap and an account of how customers’ trust is a mediator between CSR, image and loyalty. This book was originally published as a special issue of the Journal of Sustainable Tourism.

Author: Cynthia Jeffrey
Publisher: Elsevier
ISBN: 0762313935
Category : Business & Economics
Languages : en
Pages : 230

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Research on Professional Responsibility and Ethics in Accounting" is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series. This title publishes annually.

Author: Library of Congress. Copyright Office
Publisher: Copyright Office, Library of Congress
ISBN:
Category : Copyright
Languages : en
Pages : 1938

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