Results 31 to 40 of about 1,767,889 (164)
NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY
Nowoczesne Systemy Zarządzania, 2016 This paper has three principal aims. The first one is to indicate the direction of changes in non-financial integrated reporting practices. The second one is to raise issues related to obligatory ESG reporting of EU companies.
Marzanna CHYBOWSKA
doaj +1 more source
Trends in non-financial reporting [PDF]
, 2008 In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed ...
Adina Popa
core +1 more source
Корпоративные финансы, 2017 The article is devoted to the increasing importance of non-financial reporting for sustainable development of the enter-prise. The authors study the accounting harmonization process from the perspective of increasing the transparency and comparability of
Kulshariya Shayakhmetova +1 more
doaj +1 more source
Issues for charities applying the new requirements for financial reporting [PDF]
, 2018 This research is to determine the issues that charities/non-profit organisations (charities/NPOs) have encountered when applying the new requirements for financial reporting introduced in 2015.
Bernal, Cherry, Bosman, Rudi
core
Учёт. Анализ. Аудит, 2018 The global trend of widespread of public non-financial reporting makes the researchers face the task of finding its scientific basis. A unified theoretical and methodological basis of the concept of public non-financial reporting can be able to form the ...
S. A. Samusenko
doaj +1 more source
Non-Financial Reporting from the Systematic Literature Review Perspective
Expert Journal of Economics, 2020 The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information.
Margareta BOCANCIA +1 more
doaj
Reporting sustainable development in Polish commercial banks
Engineering Management in Production and Services, 2023 The article aims to present sustainable development reporting based on data obtained from Polish commercial banks, considering different approaches and scopes of presenting non-financial data, even though specific guidelines have been issued.
Matuszak-Flejszman Alina +2 more
doaj +1 more source
The future of corporate reporting: a review article [PDF]
, 2000 Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types ...
Beattie, V.
core
The Effect of Cooperative's Characteristic on Financial Reporting Timeliness
Sriwijaya International Journal of Dynamic Economics and Business, 2018 The purpose of this study is to do more in-depth analysis about factors that affect the financial reporting timeliness. The sample used in this study consists of 90 existing cooperatives in Denpasar city.
Anak Agung Putu Gede Bagus Arie Susandya +2 more
doaj +1 more source
RASIO KEUANGAN DAN FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI Tahun 2010-2016) [PDF]
, 2018 The research aims of this study was to examine the values of which could indicate the fraud in financial statements to detect fraudulent financial reporting on non-financial companies in Indonesia.
CHARIRI, Anis +1 more
core