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Leonidas Efthymiou, Ambika Kulshrestha and Sandeep Kulshrestha
At the intersection of digitization and sustainability, the current article explores the application of environmental, social, and corporate governance (ESG) in the service sector in India. The analysis draws on findings collected through questionnaires ...
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Kamakshi Sharma, Tusharika Mahna, Sonali Jain, Sanjay Dhir, Neeta Rao, Achin Biyani, Himanshu Sikka, Rishit Yadav, Sidharth Dua and Archish Gupta
A partial risk guarantee (PRG) is one of the critical instruments in the blended finance approach that provides partial assurance to the risk investor to lend leveraged capital to the borrower. Under the PRG scheme, philanthropic capital is employed as a...
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Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
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Milica Latinovic
Pág. 55 - 64
Research Question: This study aims to empirically test the effects of the digital and sustainability announcements of twin transformation companies on their shareholder value creation. Motivation: This paper builds on the vast research regarding the Effi...
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José Vale, Joana Amaral, Luís Abrantes, Carmem Leal and Rui Silva
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC ...
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