This book explores the evolution of value relevance in finance and accounting. While synthesizing existing literature to provide a robust theoretical framework, it also extends the discourse by incorporating textual characteristics into the tradition...Daugiau...
This book explores the evolution of value relevance in finance and accounting. While synthesizing existing literature to provide a robust theoretical framework, it also extends the discourse by incorporating textual characteristics into the tradition...Daugiau...
Adopting a multidisciplinary approach, this book examines the interaction between ESG strategies and value creation. It highlights how sustainability is a wide-ranging concept capable of engaging the social sciences in various ways.Firstly, the study...Daugiau...
Adopting a multidisciplinary approach, this book examines the interaction between ESG strategies and value creation. It highlights how sustainability is a wide-ranging concept capable of engaging the social sciences in various ways.Firstly, the study...Daugiau...
Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Althou...Daugiau...
Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Althou...Daugiau...
Nowadays, sustainability is one of the main pillars for organizations revamp and growth. Sustainability can be summarized as the set of actions based on the mutual respect of economic, environmental, and social interests. No action should be taken u...Daugiau...
Nowadays, sustainability is one of the main pillars for organizations revamp and growth. Sustainability can be summarized as the set of actions based on the mutual respect of economic, environmental, and social interests. No action should be taken u...Daugiau...
This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It...Daugiau...
This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It...Daugiau...
This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reac...Daugiau...
This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reac...Daugiau...
With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought cl...Daugiau...
With Directive 2013/34/EU - which replaced the 4th and 7th accounting Directives - a new step towards European accounting harmonization has been taken: accounting rules on private firms have been further standardized and, at the same time, brought cl...Daugiau...
This book provides a comprehensive overview of the implications of tax avoidance for a firms capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirica...Daugiau...
This book provides a comprehensive overview of the implications of tax avoidance for a firms capital structure, highlighting the key role played by free cash flow and agency conflicts. First, the book provides an outline of the theories and empirica...Daugiau...
Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Explor...Daugiau...
Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Explor...Daugiau...
The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. Internationa...Daugiau...
The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. Internationa...Daugiau...