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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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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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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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The valuation relevance of non‐financial information
Management Research News, 2006PurposeResearch has called for increased relevance of business reporting. A step towards that goal is an increased disclosure of non‐financial information. At the present time, non‐financial information is mostly provided on a voluntary basis.Design/methodology/approachValuation relevance of non‐financial information is studied by examining the ...
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Nonfinancial materiality versus materiality of non-financial information
Academy of Management Proceedings, 2018With the rise of non-financial disclosures, companies face the challenge of identifying which sus-tainability-related information is material and therefore should be disclosed.
Frank Schiemann +3 more
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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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Non financial information: a European perspective
2015Globalization and trade development have generated the internationalization of managerial concepts and also the increased demand for norms and rules both regulatory and incentive of individual and collective behaviors. It is the case of corporate social responsibility (CSR) which has known a significant growth in the historical liberal economies and a ...
Burlaud, Alain, Niculescu, Maria
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Non-financial Reporting Between Information and Transformation
Preceding the SDGs but also after their adoption in 2015, companies are increasingly required to issue non-financial sustainability reports on issues like human rights, labour, the environment and climate change, as well as due diligence processes to identify and manage risks and impacts.openaire +4 more sources
Non-financial information in accounting
2023Bogusława Bek-Gaik, Anna Surowiec
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Non-Financial Information and Public Management
2022James Guthrie, Ann Martin-Sardesai
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