Communication of companies with their surroundings - the manipulation of information and information asymmetry [PDF]
Creative accounting, the bankruptcy of many companies, and ongoing litigations made rapid rebuilding of investor relations imperative. Growing importance of institutional investors, who have high information needs, also impacted this process.
Bojańczyk, Mirosław
core +1 more source
Experts, Conflicts of Interest, and the Controversial Role of Reputation [PDF]
This paper studies the impact of reputation on the reporting strategy of experts that face conflicts of interest. The framework we propose applies to different settings involv- ing decision makers that rely on experts for making informed decisions, such ...
Filippo Pavesi, Massimo Scotti
core
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business
Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate.
Fabio Andrés Bonilla Sanabria
doaj
Impact of Non-Financial Reporting on Stakeholder Decisions [PDF]
The main purpose of the paper is to capture the growing role of non-financial reporting on stakeholder decisions. There is a growing need to identify when the information provided by financial reporting is sufficient in adopting a long-term decision to
Alina Putan
doaj
Extra Financial Analysis – EFA: Environmental and financial performances of ABB, Akzo-Nobel and SCA: Picturing the business opportunities and risks associated to stakeholder perceptions and environmental and social prerequisites [PDF]
External assessment of companies’ environmental aspects often focus on the existence of strategies, commitments, management systems and reporting of firms that concerns environmental aspects.
Belhaj, Mohammed, Cerin, Pontus
core
Whistleblowing in financial practice: a review of processes and impacts. [PDF]
Al-Thani N, Wright S.
europepmc +1 more source
New approaches regarding business combinations [PDF]
The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting.
Bunea-Bontaş, Cristina Aurora +1 more
core +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
Tao R, Li J.
europepmc +1 more source
Transparency in Conflict of Interest Meta-Research: Author Identification and Implications for Clinical Evidence. [PDF]
Faggion CM.
europepmc +1 more source
Quarterly financial statements Data for Russian firms. [PDF]
Marakueva M, Popova P.
europepmc +1 more source

