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Record Nr. |
UNINA9910800113603321 |
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Autore |
Moloi Tankiso |
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Titolo |
Towards Digitally Transforming Accounting and Business Processes : Proceedings of the International Conference of Accounting and Business ICAB, Johannesburg 2023 |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing AG, , 2024 |
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©2024 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (861 pages) |
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Collana |
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Springer Proceedings in Business and Economics Series |
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Altri autori (Persone) |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Intro -- Letter from the Editorial Team -- Peer Review Statement -- International Steering Committee -- List of Reviewers -- Contribution of Individual Universities in these Proceedings -- Acknowledgement -- Contents -- The Impact of Impression Management Using Minimal Narrative Disclosures in Integrated Reports on the Performance of the top 10... -- 1 Introduction -- 2 Prior Literature and Theoretical Framework -- 3 Methodology -- 3.1 Research Instrument and Data Analysis -- 3.2 Hypotheses: Hp1 and Hp3 -- 3.3 Hypothesis: Hp2 -- 3.4 Data Collection -- 3.5 Population and Sample -- 4 Findings -- 4.1 Disclosure Index Score Results and Key Informational Characteristics of Non-disclosure -- 4.2 Hp1 and Hp3 -- 4.2.1 Hp1 -- 4.2.2 Hp3 -- 4.2.3 Hp2 -- 5 Conclusion -- References -- The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting -- 1 Introduction -- 2 Literature Review -- 2.1 Theories -- 2.1.1 Legitimacy Theory -- 2.1.2 Agency Theory -- 2.1.3 Stakeholder Theory -- 2.1.4 Institutional Theory -- 2.2 Corporate Governance -- 2.3 Corporate Social Responsibility (CSR) -- 2.4 Overview of Tax Transparency Initiatives -- 2.4.1 Extractive Industry Transparency Initiatives (EITI) -- 2.4.2 Dodd-Frank Act -- 2.4.3 Base Erosion and Profit Shifting (BEPS) -- 2.4.4 EU Directives on Accounting and Transparency -- 2.4.5 Country-by-Country Reporting (CbCR) -- 2.4.6 Other Initiatives -- 3 Methodology -- 4 Discussion and |
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