Results 11 to 20 of about 4,157,933 (283)

Disclosure measurement in the empirical accounting literature: A review article [PDF]

, 2010
This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure.
Hassan, O, Marston, C
core   +6 more sources

Internal Audit Aspects of Companies' Sustainability Reporting [PDF]

Audit Financiar
In the current context, dominated by the increasing importance of credible, relevant and timely sustainability information for stakeholders, internal audit is expanding its scope as a key corporate governance actor.
Antonella Maria TIMIS, Aurelia STEFANESCU   +1 more
doaj   +1 more source

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

Serbian 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

Low Refractive Index Coatings for Geometric Waveguides [PDF]

, 2023
This disclosure describes materials that can be utilized to create a low refractive index layer that enables total internal reflection (TIR) while providing favorable mechanical properties.
, Anonymous
core   +1 more source

Web-Based Integrated CSR Reporting: An Empirical Analysis

Symphonya, 2018
Nowadays, corporate success depends on the ability to integrate social and environmental concerns into business operations and strategies. Transparency is also fundamental to an effective interaction with a variety of stakeholders, especially for ...
Luisa Bosetti
doaj   +1 more source

STUDY ON DISCLOSURE LEVEL OF COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INTANGIBLE ASSETS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014
In the context of economic globalization, the need for high quality financial information has become a desiderate. Accounting met such needs through a set of high quality standards, the International Financial Reporting Standards.
CĂTĂLINA GORGAN , VASILE GORGAN
doaj  

Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms [PDF]

Contabilitate şi Informatică de Gestiune
Research Question: Do firm characteristics affect compliance with IFRS 15 mandatory disclosures? Motivation: IFRS 15 became mandatory for annual periods beginning on or after January 1, 2018. It introduces new revenue recognition rules compared to the
Sameh Kobbi-Fakhfakh, Nesrine Belguith
doaj   +1 more source

The disclosure of corporate social responsibility which is presented in the financial information on the internet

Buhalterinės Apskaitos Teorija ir Praktika, 2014
Development of Corporate social responsibility (CSR) companies tend to disclose CSR information in annual, environmental protection, social responsibility reports and website.
Vytautė Petraškaitė, Kristina Rudžionienė   +1 more
doaj   +1 more source

Corporate risk disclosure of Islamic and сonventional banks [PDF]

Banks and Bank Systems, 2017
This study examines the degree of the corporate risk disclosure and its impact on the banking performance using annual data of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period ...
Nejla Ould Daoud Ellili, Haitham Nobanee
doaj   +1 more source

Internet Reporting Index of Companies Listed in the Alternative Trading System New Connect Organized by the Warsaw Stock Exchange

Studia i Materiały, 2018
The internet is a major means of communication in business nowadays, in all its aspects, including communication between investors and issuers. This research paper examines the extent of information disclosed by companies listed on the New Connect ...
Mateusz Mogilski
doaj   +1 more source