Results 11 to 20 of about 13,389,796 (287)

Audit Committees and Financial Reporting Quality [PDF]

open access: yes, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core   +6 more sources

Presenting a Model for Financial and Non-Financial Environmental Reporting with a Fuzzy Approach [PDF]

open access: yesحسابداری سلامت, 2019
Introduction: As population grows increasingly and accessible natural resources are limited, sustainable development as well as conservation and improvement of environment are the main issues affecting the way of economic growth and social welfare in the
M. Ahmadi   +2 more
doaj   +1 more source

Non-financial reporting of chemical companies in the Czech Republic

open access: yesBusiness: Theory and Practice, 2022
This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic ...
Simona Munzarova   +2 more
doaj   +1 more source

Examining the Causality between Integrated Reporting and Stock Market Capitalization. The Case of the European Renewable Energy Equipment and Services Industry

open access: yesEnergies, 2023
The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) of the IFRS Foundation support the integrated reporting of companies’ financial and sustainability performance to stakeholders.
Daniela Nicoleta Sahlian   +3 more
doaj   +1 more source

Non-Financial Information Reporting: Literature Review in a Bibliometric Examination [PDF]

open access: yesRevista 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 (mis)alignment of financial reporting and non-financial reporting integrity [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości
Purpose: By linking verified non-compliance of financial outcomes disclosures with non-verified disclosures of information related to social and environmental outcomes, we can assess their relationship and gain insight into the potential incentives ...
Ivana Perica, Tina Vuko, Slavko Šodan
doaj   +1 more source

Foreign capital as a determinant of the non-financial reporting development in insurance companies of the Visegrad Group countries [PDF]

open access: yes, 2021
Insurance companies are institutions of public trust, and this affects their corporate culture, strategies and management systems. One of the image concerns is reporting on socially responsible actions in non-financial reports. The prime objective of the
Jarolímová, Blanka, Lament, Marzanna
core   +1 more source

Fiscal issues of entities’ non-financial reporting [PDF]

open access: yesEconomics of Development, 2021
The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted ...
openaire   +1 more source

MODERN APPROACHES FOR INTEGRATED REPORTING PREPARING IN UKRAINE

open access: yesСучасний стан наукових досліджень та технологій в промисловості, 2020
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business ...
Tetiana Momot   +2 more
doaj   +1 more source

Narrative reporting by UK charities [PDF]

open access: yes, 2013
This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core   +2 more sources

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