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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NON-FINANCIAL INFORMATION IN ANNUAL REPORTS [PDF]
MAB, 1981 NON-FINANCIAL INFORMATION IN ANNUAL ...
N. T. Wang
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The valuation relevance of non-financial information
Management Research News, 2006 :Purpose – Research has called for increased relevance of business reporting. A step towards that goal is an increased disclosure of non-financial information.
Flöstrand, Per,, Ström, Niklas,
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Non-Financial Information in Hotel Companies
Sustainability, 2022 The enactment of EU Directive 2014/95/EU and EU Guidelines 2017/C215/01 for large European public interest entities with more than 500 employees recognised the importance of non-financial information and made its disclosure mandatory.
Katarina Poldrugovac, Dubravka Vlašić
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The impact of information systems and non-financial information on company success [PDF]
International Journal of Accounting Information Systems, 2022 This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non ...
Monteiro, Albertina Paula +9 more
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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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Disclosure of non-financial information : relevant to financial analysts? [PDF]
, 2013 : The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms financial performance and value.
Lybaert, Nadine, Orens, Raf
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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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Non-Financial Information - An Important Information Source in Decision-Making in Romania Companies [PDF]
Studies and Scientific Researches: Economics EditionNon-financial information, together with financial information, forms the complete data set necessary to evaluate a company today. The purpose of this research paper is to survey representatives of 127 companies in Romania in order to present the ...
Ancuța-Anisia Chelba +1 more
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Non-financial information reporting of Polish family and non-family companies. A comparative analysis [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: According to the principles of the Socioemotional Wealth concept, family firms are particularly attentive to the non-financial aspects of their businesses, as this dimension is closely identified with the owners’ families and their reputation ...
Olga Martyniuk +1 more
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