Results 101 to 110 of about 1,737,051 (334)
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences
Accounting ForumNon-financial reporting mandates are considered in many jurisdictions, with the European Union (EU) already having a mandate in place: Directive 2014/95/EU (“the Directive,” henceforth). Previous studies indicate that the Directive has achieved its goal of enhancing non-financial transparency, resulting in declines in firm value.
R. Breijer +3 more
openaire +2 more sources
Non-audit service fees and financial reporting quality: a meta-analysis [PDF]
, 2012 Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent assurance that financial ...
Habib, A
core +1 more source
FEBS Open Bio, EarlyView.CRISPRI‐mediated gene silencing and phenotypic exploration in nontuberculous mycobacteria. In this Research Protocol, we describe approaches to control, monitor, and quantitatively assess CRISPRI‐mediated gene silencing in M. smegmatis and M. abscessus model organisms.
Vanessa Point +7 more
wiley +1 more source
Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations
, 2022 И. В. Алексеева, E. S. Popova
openalex +2 more sources
FEBS Open Bio, EarlyView.Unique biological samples, such as site‐specific mutant proteins, are available only in limited quantities. Here, we present a polarization‐resolved transient infrared spectroscopy setup with referencing to improve signal‐to‐noise tailored towards tracing small signals. We provide an overview of characterizing the excitation conditions for polarization‐
Clark Zahn, Karsten Heyne
wiley +1 more source
The importance of sustainability reporting in the function of improving corporate social responsibility [PDF]
Ekonomija: teorija i praksaA key challenge for companies today is to develop accounting systems that meet both national and global social responsibility requirements. Modern development increasingly calls for integrated reporting, combining traditional financial reports with non ...
Dmitrović Veljko +2 more
doaj +1 more source
Foreign capital as a determinant of the non-financial reporting development in insurance companies of the Visegrad Group countries [PDF]
, 2021 Marzanna Lament, Blanka Jarolímová
openalex +1 more source
Studi Evaluatif terhadap Laporan Perbankan Syariah [PDF]
, 2009 Islamic banking is the fastest-growing segment of world finance. Islamic Banks should ideally operate in accordance with the principles laid down by Islamic law (Shariah). One of the main sources to analyze and evaluate the activities of Islamic banks is
Muhammad, R. (Rifqi)
core +1 more source
Narrating the real corporate story
, 2008 Companies are being pressed to be more transparent in their annual reporting and, at the same time,interest is moving from the formal accounts to the narrative sections, partly in response to the increasing importance of the intangible assets not on ...
Ambler, Tim, Neely, Andrew
core +1 more source
FEBS Open Bio, EarlyView.This review provides an overview of bio‐based polymer sources, their unique functional properties and their environmental impact, and addresses their role as sustainable alternatives. It discusses end‐of‐life options, including composting and anaerobic digestion for renewable energy.
Sabina Kolbl Repinc +8 more
wiley +1 more source