Results 21 to 30 of about 305,921 (298)

Shariah Disclosure Practices in Malaysian Islamic Banks using the Shariah Disclosure Index

open access: yesInternational Journal of Islamic Economics and Finance, 2021
Islamic banks are required to ensure their operations and activities comply with the Shariah principles. According to Islamic Financial Services Act (2013) in Malaysia, all operations and activities of Islamic financial institutions including Islamic ...
Nur Afiqah Md Amin   +2 more
doaj   +1 more source

The Impact of Firm's Attributes on the Disclosure Level of the Listed Companies in Tehran Stock Exchange [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2010
This study attempts to find a proper answer to the question of why some firms disclose less than  other firms do; although, the disclosure information is important for users of information?
Hamzeh Didar   +2 more
doaj  

Comparative Study of Transparency and Disclosure Indices In Developing and Developed Countries [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
Many studies have been developed on transparency and disclosure indices around the world. These studies use the indices to measure the transparency of corporate information.
Ali Asghar Anvary Rostamy   +2 more
doaj   +1 more source

The Effect of Assurance Report, Public Ownership, and Slack Resources on Quality of CSR Disclosure in Indeks Saham LQ45 2017-2020

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2022
This study aims to determine the effect of assurance reports, public ownership, and slack resources on the quality of CSR disclosure on the 2017-2020 LQ45 index.
Annisa Andi Setyani   +1 more
doaj   +1 more source

Internal Audit from ESG Perspective. Pharmaceutical Industry Experience [PDF]

open access: yesAudit Financiar
In a continuously changing global context, adaptation and innovation are fundamental to the existence and sustainability of companies. The importance of climate change and the increased interest of investors and other stakeholders in environmental ...
Antonella Maria TIMIS
doaj   +1 more source

Human Capital Reporting and Its Determinants by Polish and German Publicly Listed Companies

open access: yesEntrepreneurial Business and Economics Review, 2017
Objective: The importance of human capital in the contemporary business environment is rising. Therefore, the aim of the study is to determine what the quality, extent and determinants of human capital disclosure in Polish and German companies are ...
Łukasz Bryl, Szymon Truskolaski
doaj   +1 more source

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

open access: yesStudia 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

Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj  

Designing an online disclosure index for hospitals

open access: yesComputer Methods and Programs in Biomedicine Update, 2021
Background: The websites of a hospital are an important tool for information dissemination among the health sector's stakeholders. There is a lack of empirical evidence on the quality of content, and communication shared through the websites of hospitals
Ayesha Shahid   +2 more
doaj   +1 more source

Venous Thromboembolism in Pediatric Bone Sarcoma Patients: A 10‐Year, Single‐Institution Experience Encompassing the COVID‐19 Pandemic

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Osteosarcoma (OS) and Ewing sarcoma (EWS) are the most common primary bone cancers in children, but acute thrombosis is poorly characterized in this population. Our study evaluated the rates of venous thromboembolism (VTE) and associated risk factors in pediatric patients with bone sarcomas treated over a 10‐year period encompassing
Sarah Kappa   +8 more
wiley   +1 more source

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