Results 21 to 30 of about 641,179 (271)

Enhancement of state-owned enterprises’ financial reporting through e-governance [PDF]

open access: yesE3S Web of Conferences, 2023
State-owned enterprises in Zimbabwe often take long to report their financial statements due to unfunded policy mandates, weak governance, and a lack of capacity of governments to oversee the enterprises/parastatals.
Chiuriri Fungisai Maria, Arshad Rozita
doaj   +1 more source

The imperative of sustainable growth and reporting integration. Three eras in the corporate reporting development

open access: yesCopernican Journal of Finance & Accounting, 2014
This article is aimed at the presentation of an opinion in the important discussion about the further development of corporate performance reporting standards, which go far beyond the standards of financial reporting.
Anna Karmańska
doaj   +3 more sources

Do corporate attributes drive integrated reporting amongst listed companies in Nigeria?

open access: yesJournal of Economic and Financial Sciences, 2021
Research purpose: The purpose of this paper was to investigate the association between corporate attributes and the implementation of Integrated Reporting (IR) among quoted companies on the Nigerian Stock Exchange which currently operates a voluntary ...
Michael O. Adelowotan, Ini E. Udofia
doaj   +1 more source

Improving Corporate Reporting Based on an Intercompany Standard

open access: yesУчёт. Анализ. Аудит, 2022
The article deals with the problem of standardization and unification of corporate reporting to generate reliable, transparent, high-quality information for stakeholders.
R. G. Osipova
doaj   +1 more source

Integrated reporting and board features

open access: yesAudit Financiar, 2017
In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting.
Rares HURGHIS
doaj   +1 more source

EFFECT OF FEMALES IN THE BOARDROOM ON CORPORATE SUSTAINABILITY REPORTING

open access: yesGusau Journal of Accounting and Finance, 2023
Increasing body of research overtime has focused on corporate sustainability reporting due to its global significance. However, there is still scarcity of studies, especially, on the role of women in improving corporate sustainability reporting ...
Salami Suleiman, Olanrewaju Atanda Aliu
doaj   +1 more source

Culture Dimensions And Corporate Social Responsibility Disclosure [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022
This paper investigates the impact of culture dimensions on corporate social responsibility ( CRS)disclosure using international evidence. We aim to enhance our perception for the degree of corporate social responsibility reporting in various nations by ...
Ahmed Wageeh   +1 more
doaj   +1 more source

Palmer & Harvey: A Case of Governance and Audit Failure [PDF]

open access: yes, 2018
Palmer & Harvey (P&H) is a recent example of a UK corporate failure which raises questions about current corporate governance practice, the quality and integrity of audit reporting, and the “sugar coating” of Annual Reports.
Awolowo, Ifedapo, Garrow, Nigel
core   +1 more source

Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2021
The global crises of the last few years have led to development of public sector reporting across public administration areas such as performance, sustainability, environmental and social reporting.
hassan aboalfathi   +3 more
doaj   +1 more source

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