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Carlos Sampaio, Mónica Régio and João Renato Sebastião
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders? confidence. This trust serves as a foundational cornerstone in ...
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Vijanti Ramautar,Sergio España
Pág. 1 - 29
Assessing business operations? ethical, social, and environmental impacts is a key practice for establishing sustainable development. There is a multitude of methods that describes how to perform such assessments. Often these methods are supported by an ...
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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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Sicelo Cele,Celani J. Nyide,Lesley J. Stainbank
AbstractOrientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities. The high rate of SME fai...
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Cornelis T. van der Lugt,Nadia Mans-Kemp
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu...
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Marelize Malan,Vanessa van Dyk
AbstractOrientation: Learning should be active, experiential and fun.Research purpose: This study investigated the perceptions of students regarding the development of pervasive skills within an undergraduate accounting syllabus.Motivation for the study:...
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Atanas Sixpence,Olufemi P. Adeyeye,Rajendra Rajaram
AbstractOrientation: Empirical knowledge regarding which financial statement variables are linked to firm value is critical for profitable equity investment.Research purpose: The study examines the impact of earnings before interest and taxes from contin...
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Nadezhda N. Pokrovskaia, Olga N. Korableva, Lucio Cappelli and Denis A. Fedorov
Digital regulation implies the quantified measuring and the network infrastructure allowing managers to control the processes of value creation. Digital regulation needs to take into account tacit elements of the value creation process, including unconsc...
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Nazreen Dasoo,Marina Bornman,Raymond J. Rhodes
AbstractOrientation: Computers, especially in the form of information and communication technologies (ICT), have changed the procedures through which bookkeeping and accounting are accomplished in business. Modern debates centre on the veracity and metho...
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