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Accounting: Recent submissions
Now showing items 21-40 of 241
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(University of Pretoria, 2022)This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student ...
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(University of Pretoria, 2022)This study provides evidence of the effect of the change in the accounting for loan loss provisions from allowing low levels of professional judgement, to a new standard that permits managerial judgement and discretion in ...
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Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data (Wiley, 2022-12)Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR) database often used by practitioners and researchers. This review offers a precise understanding of prior studies using Asset4 and ...
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(Wiley, 2022-12)We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We ...
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(Wiley, 2023-06)The objective of this paper is to determine if fair value measurement for inventories is value-relevant. Inventories are measured at historical cost and investors will have to estimate the fair value for themselves. For a ...
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(Emerald, 2022-05)PURPOSE : The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
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(Emerald, 2022-05)PURPOSE : This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, ...
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(Emerald, 2022-05)PURPOSE : This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. DESIGN/METHODOLOGY/APPROACH : ...
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(University of Pretoria, 2021)Integrated reporting is a process based on integrated thinking which results in the periodic publication of an integrated report by an organisation. An integrated report is a report to stakeholders on the strategy, performance ...
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(Wiley, 2022)BACKGROUND : Abortions cause tremendous economic losses in food-producing animals and may lead to food insecurity. OBJECTIVES : This study aimed to characterize Brucella spp. and other abortigenic pathogens from aborted ...
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(AOSIS, 2022-06-13)The octogenarian (Ito-ogbo at 80) festival in Obosi is a festival that is celebrated with a huge fanfare of pumps and pageantries. It is celebrated every three years in March to rejoice with fathers and mothers on the ...
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(Wiley, 2021-02)The assurance of non-financial information (NFI) included in extended external reports (EERs) is a global activity that has far-reaching consequences for business, investors, other stakeholders, and society. EERs remain ...
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(Emerald, 2022-12)PURPOSE : This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting ...
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(Emerald, 2022-11)PURPOSE : This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data ...
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(Wiley, 2022-12)The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals (2014–2020). Sustainability disclosure is the most frequently ...
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(Emerald, 2022-08)PURPOSE : The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of ...
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(Springer, 2022-03)We examine whether female board representation moderates the effect of corporate social responsibility (CSR) performance on firm value. Using a two-stage dynamic panel generalized method of moments method, we find that the ...
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(Emerald, 2021-11)PURPOSE : COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, ...
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(Elsevier, 2022-01)We examine the relationship between board of director committees tasked with risk management and environmental performance, based on a sample of 1466 firm-year observations from 2007 to 2015. We find that the presence of ...
Now showing items 21-40 of 241