Results 11 to 20 of about 2,038,279 (256)

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, Arkhipova Daria, Chiara Mio   +2 more
openaire   +1 more source

Characteristics and Performance of Family Businesses in Wuse Market, Abuja, FCT Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023
The unprecedented uncertainties in the Nigerian business environment is negatively impacting business operations and performance. Yet, literature on the association between business characteristics and the financial and non-financial performance of ...
Kenneth Chukwujioke Agbim, Ibrahim Tanko, Vincent Paul   +2 more
doaj   +1 more source

Social Networking and the Family Business Performance: A Conceptual Consideration [PDF]

Journal of Entrepreneurship, Management and Innovation, 2019
Researchers and practitioners are divided on the preferred measures of business performance, largely due to the quality of available financial data and the measurability of the non-financial indicators.
Kenneth Chukwujioke Agbim
doaj   +1 more source

What are the reasons behind publishing non-financial reports by Croatian public sector entities? – A survey of public managers

Management : Journal of Contemporary Management Issues, 2023
The number of studies on non-financial reporting by public sector entities is steadily increasing. Public sector entities have begun to report non-financial data to meet the needs of various stakeholders.
Martina Dragija Kostić, Sanja Broz Tominac, Matko Ljubić   +2 more
doaj   +1 more source

Non-financial value creation due to non-financial data reporting quality

Scientific Papers of Silesian University of Technology – Organization and Management Series, 2020
Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality ...
openaire   +1 more source

Dampak Environmental, Social, Dan Governance (ESG) Terhadap Kinerja Keuangan

Jurnal Akademi Akuntansi, 2023
Purpose: The objective of this study is to assess how social, environmental, and governance factors impact the financial performance of companies in non-financial sectors.
Wahdan Arum Inawati, Rahmawati Rahmawati
doaj   +1 more source

Fitting non-gaussian Models to Financial data: An Empirical Study

Revista de Matemática: Teoría y Aplicaciones, 2011
In this paper are presented some experiences about the modeling of financial data by three classes of models as alternative to Gaussian Linear models. Dynamic Volatility, Stable L'evy and Diffusion with Jumps models are considered.
Pablo Olivares, Alexánder Álvarez
doaj   +1 more source

Pengaruh Kompensasi terhadap Kinerja Karyawan di Perusahaan Jasa Pengiriman di Kota Serang Indonesia

Journal of Management and Business Review, 2022
Compensation is one of the most important aspects for employees and organizations. Can give compensation or remuneration based on individual, group, and company performance as a whole to improve employee performance and ultimately achieve organizational ...
Didi Wandi, Heri Sapari Kahpi, Fidziah Fidziah, Zaenal Abidin   +3 more
doaj   +1 more source

The association between Activity-Based Costing and performance: Empirical evidence from Moroccan companies [PDF]

Contabilitate şi Informatică de Gestiune, 2022
Research Question: Can the adoption of ABC have a positive impact on the performance of the company? Motivation: We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance.
Karim Charaf, Ahmed Fath-Allah Rahmouni, Mohamed Sabar   +2 more
doaj   +1 more source

Pengaruh variabel keuangan & non-keuangan terhadap financial distress

Kompartemen: Jurnal Ilmiah Akuntansi, 2023
This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern ...
Budianto Budianto, Doddy Setiawan
doaj   +1 more source