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Albina Scioti and Fabio Fatiguso
The construction industry involves some of the activities with the highest consumption of raw materials and significant waste production. According to the European Commission, it requires large quantities of resources, representing approximately 50% of a...
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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Qun Wang, Wei Guo, Xizhen Xu, Ronghui Deng, Xiaoxin Ding and Tiebing Chen
Prefabricated buildings are gradually being promoted from pilot demonstration to scale, to combat climate change and improve energy conservation and emission reduction in the building sector. Despite the carbon emission of assembled structures being subs...
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Alessio Faccia, Vishal Pandey and Charu Banga
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and ...
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Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008?2009 financial crisis affected it. Bibliometric methods analyze 377 documen...
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Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
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Mihai Deju
The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the p...
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Mihai Deju
The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the p...
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Michel Nöding and Lothar Bertsch
ICAO Annex 16 regulations are used to certify the acoustic performance of subsonic transport aircraft. Each aircraft is classified according to the measured EPNL levels at specific certification locations along the approach and departure. By simulating t...
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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