Corporate reporting by cooperatives: Mapping the landscape and identifying determinants
KB Fouché, F Polo-Garrido - Journal of Contemporary Accounting & …, 2024 - Elsevier
Cooperatives conform to a model that is different to what is normally understood to be an
enterprise, with distinctive interpretations of property rights, governance, and values. A …
enterprise, with distinctive interpretations of property rights, governance, and values. A …
The non-financial reporting practices of co-operative managed enterprises in South Africa
KB Fouché, M Uys - Acta Commercii, 2023 - scielo.org.za
ABSTRACT ORIENTATION: This paper reports on how co-operative managed enterprises in
South Africa address non-financial reporting requirements RESEARCH PURPOSE: The …
South Africa address non-financial reporting requirements RESEARCH PURPOSE: The …
[PDF][PDF] Enhancing financial transparency in non-profit organisations: Challenges and integration of IFRS for SMEs, IFR4NPO, and GRI standards
R Rodriguez-Galindo, C Yasnó-Triana… - Journal of …, 2024 - researchgate.net
This study examines the challenges and needs faced by non-profit organisations (NPOs) in
Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) …
Colombia regarding the adopting of the International Financial Reporting Standards (IFRS) …
Firm-specific characteristics and IFRSs compliance: a study of savings and credit cooperative societies in Tanzania
DA Mwakapala, CS Mbogela… - African Business …, 2024 - journals.udom.ac.tz
Abstract Compliance with International Financial Reporting Standards (IFRSs) has been a
subject of scholarly interest in the literature due to its recognised role in influencing the …
subject of scholarly interest in the literature due to its recognised role in influencing the …
[PDF][PDF] Matching Quality nas Cooperativas de Crédito Brasileiras: o papel do Contexto Econômico de Crise
JPM Ribeiro, EL de Castro, S Rover - xxiencuentro.aeca.es
Analisou os reflexos do contexto econômico no matching quality das cooperativas de
crédito singulares brasileiras, no período de 2008-2021. Os dados foram coletados da base …
crédito singulares brasileiras, no período de 2008-2021. Os dados foram coletados da base …