...Minga Negash Purpose The purpose of this paper is to examine whether International Financial Reporting Standards (IFRS) can be used for monitoring environmental degradation. A comprehensive review of academic and professional literature indicates that the IFRS regime provides useful conceptual...

... Financial reporting Corporate governance Disclosure Corporate sustainability Sustainability reporting Global Reporting Initiative Dow Jones Sustainability Index Corporate sustainability has been the subject of research interest in the social sciences since the mid‐1900s. The research focused...

... with politicians and local government officials. © Emerald Group Publishing Limited 2010 Fraud Corruption Financial reporting Conglomerates South Korea Bribery Fraud perpetrators must have some way to rationalize their actions as acceptable. For corporate executives, rationalizations...

...Musa Al‐Darayseh; Yousef Jahmani Focuses on Jordan and the plethora of laws relating to financial reporting, which resulted in the Jordan Association of Certified Public Accountants adopting the International Accounting and Auditing Standards, to be applied to all financial statements issued after...

... of successful accounting policies. © MCB UP Limited 1988 Accounting policy Company reports Financial reporting 6 Management Research News Volume 11 Number 3 1988 AN EXAMINATION OF ATTITUDES CONCERNING INTERIM FINANCIAL REPORTS by Peter F. Atrill. Introduction. For more than two decades interim...