Results 31 to 40 of about 57,377 (294)
Economic Implications of Integrated Reporting Quality considering the Role of Corporate Characteristics [PDF]
پژوهشهای 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
, 2022 This study investigates whether corporate governance and corporate foundations have any influence on corporate social responsibility (CSR) reporting practices in the context of a developing country–Mauritius.
Gow, Jeff +3 more
core +1 more source
Reporting Regulation and Corporate Innovation [PDF]
SSRN Electronic Journal, 2019 We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourages innovative activities.
Matthias Breuer +2 more
openaire +5 more sources
Kompartemen: Jurnal Ilmiah Akuntansi, 2017 This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015.
Cahyo Indra Dharmawan +2 more
doaj +1 more source
The Future of Corporate Reporting: Integrated Reporting
, 2019 Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still ...
Sarioglu, M. +2 more
openaire +3 more sources
Integrated Reporting for a Good Corporate Governance [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 Corporate governance has been developed due to financial crisis, climate change andglobalization. Corporate governance plays an important role in order to restore trust in businessand to rebuild relationships with investors and other stakeholders.
Bobitan Roxana-Ioana, Stefea Petru
doaj
12 tools to face sustainability reporting
, 2017 Sustainability or corporate responsibility (CR) reporting is an instrument increasingly used by companies to communicate about relevant impacts of their business operations.
Brunner, Elgin +3 more
core +2 more sources
Strategic Trading and Trade Reporting by Corporate Insiders [PDF]
, 2009 Regulations in the pre-Sarbanes–Oxley era allowed corporate insiders considerable flexibility in strategically timing their trades and SEC filings, for example, by executing several trades and reporting them jointly after the last trade. We document that
André Betzer +8 more
core +1 more source
Building A Holistic Conceptual Framework of Corporate Social Reporting from an Islamic Perspective
Asian Journal of Accounting Perspectives, 2015 The corporate social reporting field, which has been mainly developed in the West, presents theories that neglect the perspective of religion, while the models of corporate social reporting in the current Islamic literature discuss Islamic ethical ...
Carol Ann Tilt, Nurliana Md Rahin
doaj +7 more sources