Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Paiva, I. S. & Gavancha, I. F. (2018). Determinants of sustainability reporting in medium enterprises. In Luísa Cagica Carvalho, Elisa Truant (Ed.), Maintaining Sustainable Accounting Systems in Small Business. (pp. 94-111). Hershey PA: IGI Global.
Exportar Referência (IEEE) 
I. C. Paiva and I. F. Gavancha,  "Determinants of sustainability reporting in medium enterprises", in Maintaining Sustainable Accounting Systems in Small Business, Luísa Cagica Carvalho, Elisa Truant, Ed., Hershey PA, IGI Global, 2018, pp. 94-111
Exportar BibTeX 
@incollection{paiva2018_1732196850222,
	author = "Paiva, I. S. and Gavancha, I. F.",
	title = "Determinants of sustainability reporting in medium enterprises",
	chapter = "",
	booktitle = "Maintaining Sustainable Accounting Systems in Small Business",
	year = "2018",
	volume = "",
	series = "",
	edition = "1",
	pages = "94-94",
	publisher = "IGI Global",
	address = "Hershey PA",
	url = "https://www.igi-global.com/gateway/chapter/206400"
}
Exportar RIS 
TY  - CHAP
TI  - Determinants of sustainability reporting in medium enterprises
T2  - Maintaining Sustainable Accounting Systems in Small Business
AU  - Paiva, I. S.
AU  - Gavancha, I. F.
PY  - 2018
SP  - 94-111
DO  - 10.4018/978-1-5225-5267-3.ch005
CY  - Hershey PA
UR  - https://www.igi-global.com/gateway/chapter/206400
AB  - The importance of the relationship between sustainability and accountability in the business world has increased in the last few years. This chapter examines the determinants of sustainability reporting in 100 medium enterprises operating in Portugal with an excellent financial performance over the past three years. The main results demonstrate that firm characteristics, such as size, ownership structure, and sales growth, contribute significantly to explaining sustainability in these firms. The authors also find that medium firms exhibit a lack of interest in changing their business conduct to improve sustainability. Sustainability accounting is in a relatively early phase of development and the authors hope that this study will further the understanding of the firm characteristics that explain sustainability in medium enterprises. 
ER  -