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Exploring Non-Financial Information Research
2022The disclosure of non-financial information by companies in their annual reports is becoming increasingly important due to its interest for stakeholders' decision-making. This chapter aims to map research articles that have addressed the study of non-financial information in the last 20 years and have been published in journals indexed in the Web of ...
Estefanía Palazuelos +2 more
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European SMEs and non-financial information on sustainability
International Journal of Sustainable Development & World Ecology, 2021The goal of this paper is to study non-financial information disclosed by European SMEs as a way to identify sustainability risks.We analyze a sample of all the voluntary non-financial reports disc...
Esther Ortiz-Martínez +1 more
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Theories in Integrated Reporting and Non-financial Information Research
2022The main aim of this contribution is to identify the theories most frequently adopted in the field of IR research and to highlight the circumstances in which these theories have been applied. This investigation is useful from different perspectives. It represents a guide for business administration and accounting researchers who want to investigate IR,
Mancini, Daniela +3 more
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IFRS and the need for non-financial information [PDF]
, 2008 We aim at giving a general view of the context in which appears the ...
Tristan Boyer, Elena Chane-Alune
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Sustainability and non-financial information
2023This chapter aims to promote the main meaning of sustainability reporting reveaing its strategic role in showing non-financial information reported and disclosed to stakeholders. Through a descriptive approach, this chapter presents the analysis of key issues in developing sustainability reports, its definition in the European scene as well as the ...
Lombardi Rosa, Principale Salvatore
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Accounting, Organizations and Society, 2010
This paper investigates how the organization and presentation of performance measures affect how evaluators weight financial and non-financial measures when evaluating performance. We conduct two experiments, in which participants act as senior executives charged with evaluating two business-unit managers. Performance differences between business units
Cardinaels, E., Veen-Dirks, P.M.G. van
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This paper investigates how the organization and presentation of performance measures affect how evaluators weight financial and non-financial measures when evaluating performance. We conduct two experiments, in which participants act as senior executives charged with evaluating two business-unit managers. Performance differences between business units
Cardinaels, E., Veen-Dirks, P.M.G. van
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The Going-Concern in Non-financial Information
2021The purpose of this chapter is to introduce primary evidence based on the relevance of the going-concern in sustainability and non-financial reporting and disclosure. This is an innovative perspective of analysis directed towards showing the role and characteristics of the going-concern in sustainability reporting and disclosure towards stakeholders ...
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Non-financial information in the accounting (financial) of organizations
Auditor, 2015The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article.
V. Sitnikova, null Ситникова
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The Audit of MNCs’ Non-Financial Information
1985This chapter deals with an emerging issue in international auditing, namely the publication and audit of non-financial information (NFI) in the annual reports of MNCs. Although this issue has developed only recently, it is likely to become increasingly important in the future, particularly to MNCs operating in less-developed countries, and to their ...
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Capturing non-financial information in integrated reporting
International Journal of Business Information Systems, 2022Tanya Kumari, Theresa Nithila Vincent
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