Results 1 to 10 of about 310,075 (301)

Non-financial key performance indicators: regulations and guidelines versus business practice [PDF]

open access: goldZeszyty Teoretyczne Rachunkowości, 2020
According to Directive 2014/95/EU, large public interest entities (PIEs) must disclose, i.a., a description of their business model, policies regarding environmental, social and employee matters, as well as non- financial key performance indicators (KPIs)
Joanna Krasodomska, Ewelina Zarzycka
doaj   +3 more sources

Non-financial Indicators of Fraudulent Bankruptcy

open access: yesУчёт. Анализ. Аудит, 2019
The article considers what indicators in addition to the existing methods could be used as indication of deliberate bankruptcy. The analysis of the patterns identified during forensic accounting examinations in order to find the signs of fraudulent ...
M. A. Gorodilov, A. S. Belyaev
doaj   +3 more sources

NON-FINANCIAL INDICATORS AND THEIR IMPORTANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES [PDF]

open access: yesJournal of Competitiveness, 2018
Measuring enterprise performance plays an important role in maximizing business efficiency. A modern business performance measurement tool is the Balanced Scorecard (BSC) method. This method helps assess not only the financial situation of the enterprise,
Jan Dobrovic   +3 more
doaj   +2 more sources

Indicators of Sustainability Reporting and Performance of Non-Financial Companies in Nigeria [PDF]

open access: hybridInternational Journal of Multidisciplinary Research and Analysis, 2022
This research looked into the indicators of sustainability reporting and the performance of non-financial Companies in Nigeria. The researchers looked at the impact of sustainability reporting indicators on the Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) performance indicators all at the same time.
Tonye Ogiriki
  +4 more sources

PERFORMANCE MEASUREMENT THROUGH NON-FINANCIAL INDICATORS [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2012
The information about a company’s performance is necessary in order to evaluate the potential modifications of the economic resources that the entity will be able to control in the future, to anticipate the ability to generate treasury fluxes with the ...
Tarta (Blaga) Eugenia Anisoara   +3 more
doaj   +1 more source

Business Model and Non-Financial Key Performance Indicator Disclosure

open access: greenJournal of Business Models, 2018
Business model disclosure is proposed as a communication tool for companies to increase the effectiveness of non-financial key performance indicator (NFKPI) disclosure. First, business model enables the identification of indicators that are aligned with strategic objectives.
Laura Bini   +3 more
openalex   +4 more sources

FINANCIAL AND NON-FINANCIAL INDICATORS FOR ORGANIZATIONAL PERFORMANCE MEASUREMENT [PDF]

open access: yesAnnals of the University of Craiova: Economic Sciences Series, 2016
The organizational performance is reflected in the results that the organization obtains, those one being measured by key performance indicators. In the last years, the acerbity competition from the business world, aroused the desire and the interest of ...
Elena-Iuliana Ion , Maria Criveanu
doaj   +1 more source

Assessing privatization efficiency in CIS countries: financial, non-financial, and GDP-linked indicators

open access: yesEuropean Journal of Government and Economics, 2023
This study investigates the impact of privatization on the relationship between gross capital accumulation, employment, labor resources, government spending, and gross domestic product (GDP) in Commonwealth of Independent States (CIS) countries ...
Jun Chen   +3 more
doaj   +4 more sources

NON-FINANCIAL INDICATORS FOR EVALUATION OF BUSINESS ACTIVITY

open access: diamondEuropean Integration Studies, 2012
It is well-known that financial reports are the main source of information about company performance, and basing on them the business activities and financial position of a company are evaluated. However, under conditions of contemporary economic development company management cannot rely only on the evaluation system of financial indicators in order ...
Inta Kotāne, Irina Kuzmina-Merlino
openalex   +3 more sources

Measuring Enterprise Performance: Financial and Non-Financial Indicators

open access: greenOvidius University Annals, Economic Sciences Series, 2012
The economic environment and businesses, in particular, have evolved significantly over the past decade, becoming increasingly competitive and complex. Under these circumstances, companies have to meet a heavy burden: they need to continuously adapt their activity to dynamic market developments and develop sophisticated performance measurement ...
Ionescu Alexandra   +2 more
openalex   +2 more sources

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