Professional Documents
Culture Documents
1. American Instituteof Certified Public Accounting. (1977). “The measurement of corporate social
performance: determinining the impact of business action on areas of concern”.
2. Ball, R. 2006. “International Financial Reporting Standards (IFRS): pros and cons for investors”.
Accounting and Business Research 36, 5-27.
3. Byard, D., Y. Li, and Y. Yu. (2011). “The effect of mandatory IFRS adoption on financial analysts
information environment”. Journal of Accounting Research.
4. Deegan, C and Gordon, B (1996). “A study of the environmental disclosure practices of Australian
corporations”. Accounting and Business Research.
5. Firoz Mohammad and Ansari A Aziz. (2010). “Environmental Accounting and IFRS”.
http://ssrn.com abstract 1715436.
6. Hess, D. W. (2008). “The Three Pillars of Corporate Social Reporting as New Governance
Regulation: Disclosure, Dialogue and Development”.
7. International Federation of Accountants (1998). “International Guidelines on Environmental
Management Accounting: Exposure Draft”. New York
8. International Financial Reporting Standards (2020). http://www.iasb.org;
9. Lundholm, R. (2003). “Historical accounting and the endogenous credibility of current
disclosures”. Journal of Accounting, Auditing and Finance 18, 207–229.
10. Negash, M (2012). “IFRS and Environmental Accounting”. http://ssrn.com abstract 1516837.