SHS Web Conf.
Volume 74, 2020The 19th International Scientific Conference Globalization and its Socio-Economic Consequences 2019 – Sustainability in the Global-Knowledge Economy
|Number of page(s)||7|
|Section||Behavioral Economics and Finance|
|Published online||10 January 2020|
- M. Albert, L. Hilkermeier, Organizations in/and world society: a theoretical prolegomenon. Observing International Relations. Niklas Luhmann and World Politics, 177-195 (2004). [Google Scholar]
- Luhmann N, Social’nye sistemy: ocherk obshey teorii. (Nauka, Sankt-Peterburg, 2007). [Google Scholar]
- N. Luhmann, Globalization or world society: how to conceive of modern society? International review of sociology, 7, 1 (1997). [CrossRef] [Google Scholar]
- M. Smith, D. Yagan, O. Zidar, E. Zwick, Capitalists in the Twenty-First Century. The Quarterly Journal of Economics, 134, 1675–1745 (2019). [CrossRef] [Google Scholar]
- L. Rinaldi, J. Unerman, C. De Villiers, Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31, 1294–1318 (2018). [CrossRef] [Google Scholar]
- D. Reimsbach, R. Hahn, A. Gürtürk, Integrated reporting and assurance of sustainability information: An experimental study on professional investors’ information processing. European Accounting Review, 27, 559–581 (2018). [CrossRef] [Google Scholar]
- A. Lai, G. Melloni, R. Stacchezzini, Integrated reporting and narrative accountability: The role of preparers. Accounting, Auditing & Accountability Journal, 31, 1381–1405 (2018). [CrossRef] [Google Scholar]
- R. Chychyla, A.J. Leone, M. Minutti-Meza, Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics, 67, 226–253 (2019). [CrossRef] [Google Scholar]
- W. Stubbs W., C. Higgins, Stakeholders’ perspectives on the role of regulatory reform in integrated reporting. Journal of Business Ethics, 147, 489–508 (2018). [CrossRef] [Google Scholar]
- C. De Villiers, U. Sharma, A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting (2017). [Google Scholar]
- S. Lin et al., Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research, 36, 588–628 (2019). [CrossRef] [Google Scholar]
- N. Luhmann, Theory of society. (Stanford University Press, USA, 2012) [Google Scholar]
- N. Luhmann, Ecological communication. (University of Chicago Press, USA, 1989) [Google Scholar]
- N. Luhmann, Introduction to systems theory. (Cambridge Malden, MA: Polity, UK, 2013) [Google Scholar]
- M.M. Wachira, T. Berndt, C. M. Romero, The adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework: lessons from South Africa. Social Responsibility Journal (2019). [Google Scholar]
- A. Pavlopoulos, C. Magnis, G.E. Iatridis, Integrated reporting: An accounting disclosure tool for high quality financial reporting. Research in International Business and Finance, 49, 13–40 (2019). [CrossRef] [Google Scholar]
- D. Alexander, V. Blum, Ecological economics: A Luhmannian analysis of integrated reporting. Ecological Economics, 129, 241–251 (2016). [CrossRef] [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.