FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX
Copernican Journal of Finance & Accounting, 2020 In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the ...
Hedi Baazaoui
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Internal Audit Aspects of Companies' Sustainability Reporting [PDF]
Audit FinanciarIn 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 +1 more
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A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes [PDF]
, 2004 There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative
Fearnley, S., McInnes, W., Beattie, V.
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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
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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
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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 +1 more
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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
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Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms [PDF]
Contabilitate şi Informatică de GestiuneResearch 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
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Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - The impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario.
Amitava Mondal, Chiranjit Ghosh
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Enhancing risk-related disclosure in South Africa: a study on guidelines and current practices
Journal of Economic and Financial Sciences, 2015 Investors partake in the risk of a company, in expectation of a return on investment which is in accordance with the company’s risk profile. Due to recent corporate failures, which are partly attributable to insufficient risk management, a call by ...
Zack Enslin +2 more
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