reporting practices

Description This paper presents an exploratory analysis of the emergent reporting practices used by social entrepreneurs in terms of their institutional settings and strategic objectives. These reporting practices not only account for financial performance but also disclose more nuanced and...

Description The purpose of this study is to give an overview of the key financial reporting practices of central banks. With no common framework in use by all central banks, it is often difficult to determine whether the figures and other information reported are in fact comparable, and where...