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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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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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Audit of Non-financial Information
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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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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Non-financial information farsightedness and capital market information efficiency
Humanities & Social Sciences CommunicationsNon-financial information disclosed by firms is an important channel for investors and analysts to understand the operating conditions of firms and a major source of information other than financial data.
Chuan Zhang, Yueyun Wang
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DISCLOSING NON-FINANCIAL INFORMATION IN COMPANIES’ REPORTS IN CROATIA
Copernican Journal of Finance & Accounting, 2017 Subsequent to the provision of the Directive 2014/95/EU requiring disclosure of non-financial and diversity information of all EU Member States companies with 500 and more employees, a research was conducted at the beginning of 2016 on a sample of ...
Milena Peršić, Lahorka Halmi
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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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Transparency Degree of Non-financial Information Disclosure [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Corporate social responsibility (CSR) refers to the strategies of corporations or companies that conduct their business in a way that is beneficial to the environment, employees and community in terms of development.
Nicoleta-Daniela Milu +1 more
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Cogent Business & ManagementThis study aims to investigate the significance of accounting information system (AIS) quality in improving decision-making success (DMS) and non-financial performance (NFP) in the emerging economy.
Ngoc Tran Thanh Thuy
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