Results 21 to 30 of about 19,667,642 (328)
Does Operational Risk Disclosure Quality Increase Operating Cash Flows? [PDF]
BAR: Brazilian Administration Review, 2017 This study aims to measure the degree of operational risk disclosure and examine its impact on operating cash flow of banks listed on the UAE Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003-2016.
Haitham Nobanee, Nejla Ellili
doaj +1 more source
The economic consequence of Risk Sentiment in annual reports using dynamic models [PDF]
مطالعات تجربی حسابداری مالی, 2023 The current research has investigated the economic consequences of risk perception in annual reports; which is functional in terms of result, correlational and post-event in terms of descriptive method.
Akram Taftiyan +2 more
doaj +1 more source
Factors Influencing Key Audit Matters Reporting in Thailand
Asian Journal of Accounting Perspectives, 2020 Research aim: This study investigated the level of Key Audit Matters (KAM) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) from 2016 to 2018, and examined the factors influencing KAM reporting.
Muttanachai Suttipun
doaj +5 more sources
Accounting and Business Research, 2019 We provide a methodological contribution by developing, describing and evaluating a method for automatically retrieving and analysing text from digital PDF annual report files published by firms listed on the London Stock Exchange (LSE).
Mahmoud El-Haj +4 more
semanticscholar +1 more source
Nursing Reports: Annual Report Card 2020
Nursing Reports, 2021 The choices authors make about where to submit their papers are complicated but are typically based on the Journal’s prestige [...]
Richard Gray
doaj +1 more source
Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study
Sustainability, 2018 The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with CSR ...
Radka Macgregor Pelikanova
semanticscholar +1 more source
Voluntary information disclosure in company annual reports
South African Journal of Business Management, 1985 The objective of this study was to measure the level of voluntary disclosure of information by listed South African manufacturing companies. A disclosure index designed to measure such disclosure was constructed.
C. Firer, G. Meth
doaj +1 more source
The effect of tax avoidance and corporate governance on the annual report's readability
Keberlanjutan, 2022 This study examines the effect of tax avoidance and corporate governance on the readability of annual reports. The readability of the annual report is measured using a gunning fog index. This quantitative research uses panel data regression analysis with
Ihsanu Ramdan Mustofa, Azas Mabrur
doaj +1 more source
Business Strategy and the EnvironmentWe investigate the effect of corporate digitalization capabilities on green innovation among Chinese‐listed firms. Using a panel dataset of 2908 companies from 2011 to 2020, we use textual analysis and entropy weighting on corporate annual reports to ...
Liting Fang, Zhaohua Li
semanticscholar +1 more source