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The “secret life” of the Statement of Cash Flow: A bibliometric analysis
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial ...
Big Data, Accounting and International Development: Trends and challenges
(Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2022-02-10)
[EN] This article aims to show how the Big Data techniques application in accounting to monitor international cooperation projects are a green-field in the academic world. To obtain an exhaustive vision of the state of the ...