Results 1 to 10 of about 305,921 (298)
A new disclosure index for Non-Governmental Organizations. [PDF]
Website of Non-governmental organization (NGO) is a focal medium of sharing information in response to transparency demands and addressing trust deficits between stakeholders.
Ayesha Nazuk, Javid Shabbir
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This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative.
Stefanía Carolina Posadas +1 more
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Measuring corporate social performance [PDF]
Business and researchers have paid increasingly more attention to corporate social responsibility (CSR) disclosure in term of their sustainable reports.
Le Ha Nhu Thao +2 more
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Financial Determinants of Corporate Governance Disclosure: Portuguese Evidence [PDF]
The present study analyses the financial determinants of the level of corporate governance disclosure (CGD) across a large sample of Portuguese firms, listed in the Euronext Lisbon index, in the period between 2005 and 2011.
Vera Lúcia M. Cunha +1 more
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Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case [PDF]
This study investigates the disclosure levels of Romanians listed companies’ pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the ...
Adriana Tiron-Tudor +3 more
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Determinants of Structure of Corporate Governance Disclosure in Portugal [PDF]
Purpose – This study analyses the determinants of the level of corporate governance disclosure (CGD) by Portuguese companies listed on Euronext Lisbon between 2005 and 2011.
Vera Cunha, Lúcia Lima Rodrigues
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FORWARD LOOKING DISCLOSURE INDEX: KOMPARASI PREDIKSI KEBANGRUTAN PERUSAHAAN
Valid information content is a useful input for stakeholders in making a decision. This study aims to examine the differences in the Forward Looking Disclosure Index (FLDI) in companies detected in bankruptcy in 2017 by comparing previous annual reports (
Fransiska Natasya Widjajanto +2 more
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The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen [PDF]
This article aims to measure the level of voluntary disclosure in the published annual reports of Yemeni Islamic banks. Four full-fledged Islamic banks from Yemen are selected for the current study.
Eissa A. Al-Homaidi +3 more
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SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS [PDF]
The content analysis method has been adopted to study the pattern of reporting on sustainability indicators by 10 American and 10 Indian manufacturing firms in their sustainability reports prepared as per the GRI framework and published during 2011-2013.
Diganta Munshi, Sraboni Dutta
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