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008 201214s2021 si | o |||| 0|eng d
020 _a9789811519284
024 7 _a10.1007/978-981-15-1928-4
_2doi
040 _aES-VaU
_bspa
_cES-VaU
_dES-VaU
050 4 _aHD2741-2749
_b2021 EB
245 0 0 _aEthics and Sustainability in Accounting and Finance, Volume II
_cedited by Kıymet Tunca Çalıyurt
250 _a1st ed. 2021.
264 1 _aSingapore
_c2021
_bSpringer International Publishing
300 _a1 recurso en línea
336 _atexto
_btxt
_2rdacontent
337 _aelectrónico
_bc
_2rdamedia
338 _arecurso electrónico
_bcr
_2rdacarrier
490 0 _aAccounting, Finance, Sustainability, Governance & Fraud: Theory and Application
_x2509-7881
505 0 _a1. Introduction -- 2. Investigation of the Effects of Environment on Financial Reporting -- 3. An Empirical Investigation of the Determinants of Market Efficiency in Borsa Istanbul -- 4. Impact of non-financial disclosure scores on the cost of equity capital: Evidence from European data in the light of the subprime crisis -- 5. Profile Of The Entrepreneur Of Triunfo-Pe Counters -- 6. Value Relevance of Intangibles: A literature Review -- Risk Management In The Insurance Company -- 8. Evaluating The Effectiveness of The Coordination Between Internal Control And Internal Audit: A Survey-Based Analysis On Turkish Banking Sector -- 9. Indian Banking Scenario and SBI Mega-Merger -- 10. Definition and Classification of Financial Statement Fraud -- 11. The Impact of Islamic Finance on Sustainability Reporting: The Mediator Role of Green Accounting -- 12. Sustainability Accounting in Turkey -- 13. The Effects Of Digital Transformation Process on Accounting Profession and Accounting Education -- 14. Internal Control Awareness in Listed Companies in Turkey -- 15. New Paradigm in Auditing: Continuous Auditing -- 16. Enhancing risk management procedures in audit firms: Acceptance & Continuance.
520 _aThis book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society's confidence in accounting and increase its social credibility.
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-981-15-1928-4
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
988 _aSpringer_Business_2021
999 _c239056
_d239056