Results 11 to 20 of about 4,902,334 (295)
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. The importance of disclosing non-financial information for the hospitality industry is significant, as it is an ...
Vlašić, Dubravka +1 more
openaire +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations [PDF]
, 2015 This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate.
Waniak-Michalak, Halina +1 more
core +2 more sources
Informed trading by non-financial companies [PDF]
Applied Economics Letters, 2019 It is well documented in the finance literature how share prices go up when companies increase dividend payouts. The long-term trend, however, is that more companies now retain excess cash rather than paying dividends. In this paper I investigate if companies retain cash to invest on private information in domestic stock markets.
openaire +2 more sources
Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano [PDF]
, 2020 El objetivo de este artículo es analizar la relación entre la divulgación de información sobre riesgo y el coste de capital de los recursos propios de empresas que cotizan en el mercado de capitales español.
Cabedo, J. David +2 more
core +1 more source