ListarDepartament: Finances i Comptabilitat por tema "Stakeholders"
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Materiality Analysis for CSR Reporting in Spanish SMEs
International School for Social and Business Studies (2013)Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose ... -
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
Emerald (2008)Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – ...