Results 21 to 30 of about 28,623,082 (281)
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 ...
Helena María Bollas-Araya +1 more
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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
The Value of Financial and Non-Financial Information towards Non-profit Organisations [PDF]
, 2022 The role of nonprofit organizations has been acknowledged. They are the providers of services that the government cannot handle alone. Accountability is an obligation to conduct and account for the company's performance.
Mohd Noor, Nurul Hidayana +3 more
core +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
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
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
doaj +1 more source
The Value of Non-Financial Information in SME Risk Management [PDF]
SSRN Electronic Journal, 2008 Within the commercial client segment, small business lending is gradually becoming a major target for many banks. The new Basel Capital Accord has helped the financial sector to recognize small and medium sized enterprises (SMEs) as a client, distinct from the large corporate.
Altman, E.I., Sabato, G., Wilson, N.
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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
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
doaj +1 more source