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
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Non-financial reporting in the public sector: alternatives, trends and opportunities
Revista de Contabilidad: Spanish Accounting Review, 2019 In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations.
Vicente Montesinos, Isabel Brusca
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RESPONSABILITY AND TRANSPARENCY ON NON-FINANCIAL REPORTING [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016 Starting from the reality that in the current economy financially is not the only nor the most important to evaluate the performance, should be considered the extension of performance reporting from the financial (traditional) to the global including ...
GĂDĂU LIANA
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Non-Financial Reporting and Reputational Risk in the Romanian Financial Sector [PDF]
Amfiteatru Economic, 2020 Good reputation is an important intangible asset for any company, but it can be vital for financial institutions. Today, given that the demands on the business environment in terms of social responsibility have greatly increased, the reputation can be ...
Laurențiu Tăchiciu +4 more
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Sustainability and Financial Performance: Exploring the Interconnections Through the Accounting Perspective in Romania [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsAmid the EU’s transition to mandatory sustainability reporting (CSRD), this study explores the relationship between ESG performance and financial results among five major Romanian energy companies.
Florentina Moisescu
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Non-Financial Reporting of Information Within Companies. Case Study OMV Petrom [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The purpose of this paper is to analyze the main aspects of non-financial reporting in companies. The main objectives considered were the presentation from a theoretical point of view of the concept of non-financial reporting, the need for integrated ...
Ionela Cornelia Cioca +2 more
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Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce This paper aims to show causes of non-financial reporting and to present conclusions from an evaluation of the extent and principles of this area of reporting with regard to the ...
Marzanna Lament
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Non-Financial Reporting Research in Developed and Developing Countries
International Research Journal of Business Studies, 2022 Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information.
Muzammal Ahmad Khan +1 more
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Corporate Reporting and Non-Financial Reporting [PDF]
, 2015 This paper consists of three modules. Module 1 (1.1 - 1.8) covers internal control and risk management and includes corporate reporting and governance reporting.
Ikpefan, Ochei Ailemen
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Non-financial Reporting: International Context, Russian Practice
Корпоративные финансы, 2018 Целью исследования является оценка существующей практики реализации системы учета и отчетности в об-ласти устойчивого развития компаний, разработка предложений по совершенствованию нормативной базы в сфере нефинансовой отчетности (в рамках работы автора ...
Elena Senatorova
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