The Financial Accounting Standards Board has added two new chapters to its Conceptual Framework. Issued as “concept statements,” the chapters cover the elements of financial statements, and their ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework discussing the recognition and derecognition of an item in financial statements. FASB's conceptual ...

The ability to enforce the provisions of a code of conduct influences whether the code is effective in shaping behavior. Enforcement relies in part on the willingness of organization members to report ...

People who live in cities face many challenges that threaten their mental health. In countries in which relatively higher numbers of people live in cities, depression, anxiety and addiction are ...

This is a preview. Log in through your library . Abstract This theoretical paper develops a conceptual framework that explains how companies can influence consumer behavior in terms of both social and ...