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Board committees and non-financial information assurance services [PDF]
Journal of Management and Governance, 2021 AbstractThe objective of this study is to examine the role that the specialized committees, created within the board of directors, and the auditor play in relation to the hiring of a non-financial information assurance service and in relation to the choices of the assurance provider for such non-financial information.
Garc?a S?nchez, Isabel Mar?a +3 more
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Assurance on non-financial information in Spain
Contaduría Universidad de Antioquia, 2021 By means of the Directive 2014/95/EU, the EU established new requirements regarding the disclosure of non-financial information (NFI). The Spanish Act 11/2018 expands these requirements, imposing mandatory external assurance on NFI. This is a pioneering study in Spain, since it was conducted during the first year in which external assurance is ...
Bollas-Araya, Helena María|||0000-0001-8266-3622 +1 more
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ANALISIS ASIMETRI INFORMASI KEUANGAN DAN NON KEUANGAN (STUDI BANK SYARIAH DI SEMARANG)
Jurnal Dinamika Akuntansi, 2010 Tujuan dari penelitian ini adalah untuk menganalisis informasi asimetri keuangan dan non-keuangan. Dalam mengukur kondisi bank, pelanggan akan mencari informasi sebanyak mungkin mengenai kinerja keuangan.
Agung Yulianto
doaj +1 more source
Humanities and Social Sciences, 2018 The purpose of this paper is to propose a method for the presentation of farming operations in farm financial statements with the use of agro-technical documentation kept by the farmers, as illustrated by the example of crop farms.
Małgorzata WĘGRZYŃSKA +2 more
doaj +1 more source
The Impacts of Non-Financial Information and Integrated Reporting Information on Decision-Making: Investment Behavior with an Empirical Approach [PDF]
Journal of Asset Management and Financing, 2021 Changing the information needs of the users of accounting information has altered the forms and information contents of accounting reports. However, changes in the accounting reporting system, regardless of its effects, are risky.
Yahya Kamyabi +2 more
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Business model in non-financial information reporting. Research results of selected Polish listed companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2020 The purpose of the article is to determine the scope and form of information currently disclosed by enti-ties under the concept of a "business model" based on the disclosure of non-financial information in the annual reports of fourteen WIG20 index ...
Marek Kawacki
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Non-Financial Information Reporting: Literature Review in a Bibliometric Examination [PDF]
Revista de Studii Financiare, 2023 This paper provides a detailed perspective on trends and developments in non-financial reporting research. Several significant aspects are highlighted that reflect the increasing importance given to this topic in the academic community and business ...
Adelina Fometescu +1 more
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Management : Journal of Contemporary Management Issues, 2022 Nowadays, more than ever, stakeholders are demanding that additional information are disclosed in addition to financial information as part of corporate reporting.
Ana Rep +2 more
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ASPECTS OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION AND NONFINANCIAL INFORMATION [PDF]
Annals of the University of Oradea: Economic Science, 2012 The main objective of our work is the conceptual description of the performance of an economic entity in financial and non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company only in ...
Popa Dorina +2 more
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Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2019 Sustainability and transparency issues are becoming trending in the nature of corporate reporting. Stakeholders are accused to bring together all financial and nonfinancial metrics into one integrated report. The purpose of this study is to determine the
Muhammad Wildan Affan
doaj +1 more source