Znaczenie danych niefinansowych dla odbiorców sprawozdania finansowego
Studia i Materiały, 2018 In recent years, the role of information in accounting has been growing. The current trend of accounting shows many new assumptions that have been made with a view to providing precise information for financial markets.
Izabela Emerling
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The impact of IT governance and data governance on financial and non-financial performance
Future Business JournalThis paper aims to examine the impact of both information technology governance (ITG) and data governance on information technology (IT) performance in the telecommunication industry.
Hend Mohamed Naguib +2 more
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Corporate social responsibility reporting - necessity or fashion
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions.
Władysław Świątek
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Default Prediction for Housing and Utilities Management Firms Using Non-Financial Data [PDF]
Финансовый журнал, 2022 For many years, financial ratios have been used as predictors of default. However, biases in financial statements of companies in Russia call into question the applicability of this approach.
Vladislav V. Afanasev, Yulia A. Tarasova
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The Effect of Credit Allocation on Entrepreneurship [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2021 This paper aims to empirically assess Schumpeter's view that access to credit is vital for entrepreneurial activities. Credit allocation refers to the allocation of bank credits by the monetary authorities to non-financial economic activities. To measure
Shahin Behdarvand +2 more
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Earnings Quality and Financial Performance of Kenyan Public Listed Non-Financial Firms [PDF]
International Journal of Management, Accounting and Economics, 2023 This study sought to address the effects of earnings quality on the financial performance of Non-financial firms listed at the Nairobi Securities Exchange(NSE). Three attributes of earnings quality; predictive value, feedback value, and earnings accruals
Edwin Sitienei
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Results of Non-Financial Corporations to 2019 Q4. Preliminary Year-End Data [PDF]
SSRN Electronic Journal, 2020 According to the Central Balance Sheet Data Office Quarterly Survey, non-financial corporations’ activity lost momentum in 2019, resulting in a slowdown in job creation. However, the high inflow of dividends contributed to an increase in ordinary profit and, as a result, average levels of return on ordinary activities also grew.
Menéndez Pujadas, Álvaro +1 more
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Empirical mode decomposition using deep learning model for financial market forecasting [PDF]
PeerJ Computer Science, 2022 Financial market forecasting is an essential component of financial systems; however, predicting financial market trends is a challenging job due to noisy and non-stationary information.
Zebin Jin, Yixiao Jin, Zhiyun Chen
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Corporate accountability and big data analytics: is non-financial disclosure a missing link?
Sustainability Accounting, Management and Policy Journal, 2023 Purpose This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines. Design/methodology/approach This paper uses a structured literature review methodology and applies “insight ...
Agostini Marisa +2 more
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Corporate social responsibility reporting - necessity or fashion [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 The current legislation, rules and procedures for reporting data referring to the situation of enterprises do not provide full information necessary to make decisions.
Władysław Świątek
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