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Audit of Non-financial Information [PDF]
Учёт. Анализ. Аудит, 2020 The article is devoted to the practical implementation of auditing tasks in relation to non-financial information in Russia. The increased need to develop this area of auditing services is related to both the increased interest of users in the ...
R. G. Kaspina, N. O. Samoilova
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Risk Information in Non-Financial Disclosure [PDF]
Risks, 2022 This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD.
Justyna Fijałkowska, Dominika Hadro
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The impact of information systems and non-financial information on the company's success [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 The current research was conducted with the aim of investigating the impact of information systems and non-financial information on the company's success.
Samane Saraghi Noghani, Ruhollah Rahmani
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AUDITING FINANCIAL AND NON-FINANCIAL INFORMATION ON SUSTAINABILITY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements
VICTOR MUNTEANU +3 more
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NON-FINANCIAL INFORMATION REGARDING THE AMENDED ACCOUNTING ACT BILL [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 In recent years, the idea of non-financial information has been gaining more and more popularity. Its meaning in the decision-making process has been underlined by the European Parliament.
Ewelina Papaj
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Assurance on Non-Financial Information – Challenges and Opportunities [PDF]
Audit Financiar, 2022 In recent years, large companies have moved from the voluntary to the mandatory stage of reporting non-financial information on environmental, social and governance issues.
Camelia-Daniela HATEGAN
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Financial and non-financial information in the integrated report – the practice of companies listed on the Warsaw Stock Exchange [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 The main aim of the article is to attempt to classify the integrated report as a financial or non-financial report by analyzing its information content.
Ewa Walińska +2 more
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Accounting Profession Journal (APAJI), 2022 The purpose of this study was to analyze the effect of financial and non-financial information on initial returns on the Indonesia Stock Exchange. Financial information in this study is measured by the variables of earnings per share, debt to equity ...
Zainuddin, Yustiana Djaelani, Muliati
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Journal of Accounting and Finance in Emerging Economies, 2021 Purpose: Apart from standard spheres of financial institutions’ performance such as asset quality, profitability, liquidity and efficiency; the study investigates the influence of non-financial factors such as governance and management.
Muhammad Khalid Rashid +3 more
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Presentation of a Green Accounting Model in Integrated Reporting Using a Critical Approach: A Model to Replace Integrated Reporting [PDF]
Journal of Advances in Environmental Health Research, 2023 Background: One of the most important challenges in the business world is environmental performance and how to disclose it. Companies interested in disclosing environmental information try to present their information to users transparently ...
Yaser Abbasabadi +2 more
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