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New outlooks for the scholarly research in corporate governance最新文献

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The impact of personality on satisfaction with synchronous online academic learning 个性对同步在线学术学习满意度的影响
Pub Date : 1900-01-01 DOI: 10.22495/nosrcgp11
Christina D. Patitsa, Alexandros G. Sahinidis, Panagiotis A. Tsaknis, Venetia Giannakouli
The purpose of this study is to identify the role personality plays in students’ satisfaction with synchronous online academic learning (SOAL), especially during the COVID-19 pandemic.
本研究的目的是确定人格在学生同步在线学术学习(SOAL)满意度中的作用,特别是在COVID-19大流行期间。
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引用次数: 1
The virtual annual general meeting in Germany: A theoretical and empirical analysis of design possibilities and future prospects 德国的虚拟年度股东大会:设计可能性和未来前景的理论和实证分析
Pub Date : 1900-01-01 DOI: 10.22495/nosrcgp22
P. Ulrich, Ramona Zettl
JOURNAL MENU THE VIRTUAL ANNUAL GENERAL MEETING IN GERMANY: A THEORETICAL AND EMPIRICAL ANALYSIS OF DESIGN POSSIBILITIES AND FUTURE PROSPECTS DOWNLOAD THIS ARTICLE Patrick Ulrich ORCID logo, Ramona Zettl https://doi.org/10.22495/nosrcgp22 Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License. Abstact The following study shows theoretical and empirical evidence regarding the use of virtual annual general meetings in Germany. This has become commonplace during COVID-19. At the moment, there is an ongoing discussion on the chances and disadvantages of virtual annual shareholders’ meeting (AGM) in Germany
德国虚拟年度大会:设计可能性和未来前景的理论和实证分析下载本文Patrick Ulrich ORCID标识,Ramona Zettl https://doi.org/10.22495/nosrcgp22知识共享许可本作品采用知识共享署名4.0国际许可协议。下面的研究展示了关于德国使用虚拟年度股东大会的理论和实证证据。在2019冠状病毒病期间,这种情况已经司空见惯。目前,在德国,关于虚拟年度股东大会(AGM)的利弊正在进行讨论
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引用次数: 1
The new income statement of insurance companies in IFRS 17: First application issues 《国际财务报告准则第17号》新保险公司损益表:首次应用问题
Pub Date : 1900-01-01 DOI: 10.22495/nosrcgp4
S. Pucci, Umberto Lupatelli, Jacopo Vaccarezza
The introduction of International Financial Reporting Standards (IFRS) 17 represents for the insurance sector a deep change both in the presentation of the annual statements and in the main ratios that will be analyse to understand the key factors of the insurance business. Some of the major changes regard the economic items and the income statement. This study, that is only a first step analysis, will do a comparison of the different accounting principles framework with the scope to verify and evaluate the main impacts of the new contest on transparency and disclosure for the stakeholders.
国际财务报告准则(IFRS) 17的引入代表了保险行业在年度报表列报和主要比率方面的深刻变化,这些主要比率将被分析以了解保险业务的关键因素。一些主要的变化涉及经济项目和损益表。本研究只是第一步分析,将对不同的会计原则框架进行比较,以验证和评估新竞赛对利益相关者透明度和披露的主要影响。
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引用次数: 1
The social audit and social accountability ambiguities in the context of the participatory budgeting adoption 在参与式预算采用的背景下,社会审计和社会责任的模糊性
Pub Date : 1900-01-01 DOI: 10.22495/nosrcgp5
G. Mattei, M. Tutino, Carlo Regoliosi, Caterina Macrì, Valentina Santolamazza
This study aims to emphasize the significance of social auditing, despite the persisting ambiguities surrounding the use of terms like social audit or social accountability in the context of PB. Additionally, it contributes by analyzing the present state of social auditing and social accountability in PB, highlighting the public sector reforms implemented during the analyzed period
本研究旨在强调社会审计的重要性,尽管在PB的背景下,社会审计或社会责任等术语的使用一直存在歧义。此外,它还通过分析PB的社会审计和社会责任的现状,突出了在分析期间实施的公共部门改革
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引用次数: 1
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New outlooks for the scholarly research in corporate governance
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