Essays about: "financial accounting and reporting: a global perspective"

Found 4 essays containing the words financial accounting and reporting: a global perspective.

  1. 1. Sustainability reporting and the related challenges of the United Nations Global Compact signatories : A qualitative study in the Nordic region

    University essay from Umeå universitet/Företagsekonomi

    Author : Donata Nissim; Tatenda Mugwira; [2018]
    Keywords : Sustainability; Corporate Social Responsibility; GRI; UNGC; SDGs; Sustainability reporting; Nordic region; Challenges; Non-Financial disclosure; Sustainability accounting; Materiality assessment;

    Abstract : Abstract Sustainability has been one of the most discussed topics among the business world and society for the last decade. The globally growing concern about sustainability related issues has led to businesses and non-businesses meet the demand of their stakeholders by producing a sustainability report to demonstrate their work and development in sustainability and how they have measured it. READ MORE

  3. 2. Environmental Reporting -An examination of the gap between public and private owned companies

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Niklas Karlsson; Erik Johansson; [2015-02-03]
    Keywords : Environmental reporting; sustainability; Global Reporting Initiative; comparability; private companies; public companies; stakeholder theory; accounting.;

    Abstract : Background and problem discussion: Companies’ accounting has expanded to contain more than only financial information, including also sustainability, such as environmental and social issues. Environmental reporting increased rapidly after its origin and several guidelines about how to report these issues were established. READ MORE

  4. 3. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    University essay from

    Author : Shufen Deng; [2013]
    Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE

  5. 4. IFRS 7: Disclosure of Financial Instruments Do European banks comply with the new standard in terms of credit risk and risk management?

    University essay from Karlstads universitet

    Author : GIAN CARLO DE LA PAZ; SVEN STECK; [2011]
    Keywords : Disclosure; Financial Reporting; IFRS7; Investor Confidence; Total Shareholder Return;

    Abstract : With the increasing complexity of banking operations, the demand for extensive disclosure has advanced over the years. In 2007, the International Accounting Standards Board (IASB) has consolidated and expanded disclosure requirements related to financial instruments in IFRS7. READ MORE