Results 1 to 10 of about 305,921 (298)

A new disclosure index for Non-Governmental Organizations. [PDF]

open access: yesPLoS ONE, 2018
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
doaj   +4 more sources

Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

open access: yesAdministrative Sciences, 2021
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
doaj   +1 more source

Measuring corporate social performance [PDF]

open access: yesSerbian Journal of Management, 2019
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
doaj   +2 more sources

Financial Determinants of Corporate Governance Disclosure: Portuguese Evidence [PDF]

open access: yesAthens Journal of Business & Economics, 2017
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
doaj   +1 more source

Encompassing Non-Financial Reporting in A Coercive Framework for Enhancing Social Responsibility: Romanian Listed Companies’ Case [PDF]

open access: yesAmfiteatru Economic, 2019
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
doaj   +1 more source

Determinants of Structure of Corporate Governance Disclosure in Portugal [PDF]

open access: yesRevista Brasileira de Gestão De Negócios, 2018
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
doaj   +1 more source

FORWARD LOOKING DISCLOSURE INDEX: KOMPARASI PREDIKSI KEBANGRUTAN PERUSAHAAN

open access: yesJurnal Benefita, 2020
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
doaj   +1 more source

The extent of voluntary disclosure in the annual reports of Islamic banks: empirical evidence from Yemen [PDF]

open access: yesBanks and Bank Systems, 2020
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
doaj   +1 more source

SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS [PDF]

open access: yesSerbian Journal of Management, 2016
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
doaj   +1 more source

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