Type de ressource
Auteurs/contributeurs
- Nganthou, Alexis (Auteur)
- Boukar, Hamadou (Auteur)
- Djeugou, Gaelle (Auteur)
Titre
Corporate Social and Environmental Reporting in OHADA Context: Evidence from Companies Listed on the Douala Stock Exchange
Résumé
This research questions the capacity of the OHADA accounting system to report on the societal commitment of companies. To carry out such a study, we are interested in the companies of the Douala Stock Exchange, which permanently publish green operations. The analysis was done at two levels: the first level of analysis highlighted the categories of green operations reported by the companies of our sample. The second level of analysis consisted in analysing the financial statements produced by these companies, in order to see in which accounts green transactions are recorded. The analysis reveals that, apart from some additional clarifications to be made in the appendices, the financial statements produced according to OHADA do not specifically highlight green information.
Publication
Research Journal of Finance and Accounting
Volume
10
Numéro
24
Pages
97-107
Date
2019-12-01
Langue
EN
ISSN
2222-2847
Titre abrégé
Corporate Social and Environmental Reporting in OHADA Context
Extra
Publisher: IISTE
OpenAlex: https://openalex.org/W2998516176
Référence
Nganthou, A., Boukar, H., & Djeugou, G. (2019). Corporate Social and Environmental Reporting in OHADA Context: Evidence from Companies Listed on the Douala Stock Exchange. Research Journal of Finance and Accounting, 10(24), 97–107. https://doi.org/10.7176/rjfa/10-24-11
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