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The mediating effect of going concern and corporate reporting in the relationship between corporate governance and investor confidence in financial institutions [PDF]

open access: yesHeliyon, 2023
This study investigates the mediating role of going concern and corporate reporting on the relationship between corporate governance and investor confidence in financial institutions. The study employed Partial Least Squares Structural Equation Modeling (
Paul Hammond, Mustapha Osman Opoku
doaj   +2 more sources

Proposed best-practice nutrition-related corporate reporting metrics for Australian food manufacturers, quick-service restaurants and retailers [PDF]

open access: yesPublic Health Nutrition
Objective: To propose nutrition-related corporate reporting metrics for Australian packaged food manufacturers, retailers and quick-service restaurants and explore their feasibility of implementation. Design: Proposed metrics were developed based on (1)
Jasmine Chan   +3 more
doaj   +2 more sources

Issue of fairness in modern Russian society and the humanitarization of education as a way to solve it [PDF]

open access: yesSHS Web of Conferences, 2021
The research reflects on the contribution of the humanitarization of education in solving the problems of fairness in contemporary Russian society. The authors reveal the concepts of humanitarization of education and fairness, as well as analyze the ...
Oborsky Aleksey Y.   +2 more
doaj   +1 more source

Reexamination of the determinants of firms’ growth in periods of crisis [PDF]

open access: yesZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2020
The recent financial crisis has underlined the necessity to recognize why some firms and economies are more severely affected while others are more resilient to crisis and how different financial characteristics affect firms’ growth path.
Dejan Malinić   +2 more
doaj   +1 more source

Corporate governance in ensuring the quality of financial and sustainability reporting in times of uncertainty [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2023
Purpose: The paper assesses the impact of uncertainty on financial and sustainability reporting. It also indicates the impact of corporate governance mechanisms in strengthening corporate reporting quality in times of uncertainty.Methodology/approach ...
Beata Zyznarska-Dworczak
doaj   +1 more source

Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company

open access: yesУчёт. Анализ. Аудит, 2021
One of the factors in achieving national development goals of the Russian Federation is to address corporate-wide issues of the systemically important holding company OJSC “Russian Railways”.
V. A. Nazarova
doaj   +1 more source

Problems of the definition of corporate reporting

open access: yesУчёт. Анализ. Аудит, 2022
In recent decades, there has been a general trend aimed at the development and introduction of new types of reporting into the management practice. These methods were based on a different conceptual framework than financial statements, changing the ...
N. V. Malinovskaya
doaj   +1 more source

Research of the practice of using integrated thinking in the formation of corporate reporting

open access: yesИнтеллект. Инновации. Инвестиции, 2022
In conditions of economic uncertainty, issues related to the disclosure of information in corporate reporting focused on a wide range of stakeholders are of paramount importance, which requires analysis and generalization of best practices in this area ...
I. N. Bogataya
doaj   +1 more source

CORPORATE GOVERNANCE TRAITS AND CORPORATE RISK REPORTING OF LISTED NIGERIAN FINANCIAL SERVICES FIRMS [PDF]

open access: yesBusiness Excellence and Management, 2022
The study used an ex-post facto research design to determine the effect of corporate governance traits on the corporate risk reporting of Nigerian publicly traded financial services firms.
Tirimisiyu Kunle LASISI
doaj   +1 more source

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