The influence of financial performance and governance on non-financial performance disclosures
Research aims: This research aims to examine the influence of financial performance and corporate governance on non-financial performance, i.e., the disclosure of the sustainability report (SR). Design/Methodology/Approach: This research used a sample of
Tri Siwi Nugrahani +2 more
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PERFORMANCE MEASUREMENT THROUGH NON-FINANCIAL INDICATORS [PDF]
The information about a company’s performance is necessary in order to evaluate the potential modifications of the economic resources that the entity will be able to control in the future, to anticipate the ability to generate treasury fluxes with the ...
Tarta (Blaga) Eugenia Anisoara +3 more
doaj +1 more source
The effect of non-financial performance on financial performance moderated by information disclosure [PDF]
This research aimed to test the effect of non-financial performance on financial performance moderated by information disclosure. Balance scorecard was used to measure performance values in a comprehensive, coherent, measurable, and balanced.
Veranda Aga Refmasari, R A Supriyono
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The effect of finance business partnering (FBP) implementation on the firm performance remains largely unexplored. The main aims of this study are to investigate whether there is a significant effect between FBP and firm performance and to identify the ...
Yi Fei Zhang +3 more
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Non-financial performance measures and pay-performance sensitivity [PDF]
PurposeThis study aims to examine whether chief executive officer (CEO) pay-performance sensitivity to shareholder wealth is related to the use of non-financial performance measures in incentive contracts.Design/methodology/approachUsing hand-collected performance measure data in a sample of S&P 500 firms across the period 1994–2010, this study ...
Cho, MyoJung, Ibrahim, Salma
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Pengaruh Kompensasi terhadap Kinerja Karyawan di Perusahaan Jasa Pengiriman di Kota Serang Indonesia
Compensation is one of the most important aspects for employees and organizations. Can give compensation or remuneration based on individual, group, and company performance as a whole to improve employee performance and ultimately achieve organizational ...
Didi Wandi +3 more
doaj +1 more source
Joint impact of ERP systems and non financial performance indicators on corporate financial performance: Evidence from French listed companies [PDF]
This paper aims to examine the joint impact of Enterprise Resource Planning systems (ERP systems) and Non Financial Performance Indicators (NFPI) on corporate financial performance.
Ahmed Kouki
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ENVIRONMENTAL MANAGEMENT ACCOUNTING AND OPERATING PERFORMANCE OF LISTED OIL COMPANIES: A LONGITUDINAL STUDY IN AN EMERGING ECONOMY [PDF]
This research examines the correlation between the implementation of EMA and the operating performance of Nigerian oil companies on the stock exchange for the year 2014-2023.
OLAYIWOLA John A., ADEBISI Adedayo M.
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Non-financial Performance Disclosure and Company Performance: Australian Evidence
The objective of this paper is to examine the relationship between company financial performance, company characteristics and non-financial performance disclosure (NFPD) in terms of quantity and quality. This paper uses a NFPD index that covers six perspectives: three perspectives of the Balanced Scorecard (BSC) and three perspectives of Environmental,
Indah Fajarini Sri Wahyuningrum +1 more
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Correlation between changes of business processes and organizational performances
The main aim of this study was to determine whether a higher level of business process and process orientation lead to improved organizational performances.
Ivan Peronja, Ivana Plazibat
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