Management report: is it a component of financial, nonfinancial or integrated reporting?
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The new requirements of the Law «On Accounting and Financial Reporting» demand enterprises to publish the «Management Report» in order to supplement the annual financial statements with information that should help users obtain reliable data on the ...
I.V. Zhyhlei, D.M. Zakharov
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International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
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EIRP Proceedings, 2022 Communicating performance and the impact of sustainability by a company only makes sense if it leads to a positive evolution of it by increasing its value in the global capital market, the interest and trust of stakeholders and the transparency of ...
Marian Simion Cernea +3 more
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Voluntary adoption of non-local GAAP in the European Union: a study of determinants [PDF]
This study examines the determinants of voluntary adoption of non-local accounting principles for financial reporting (non-local GAAP) by non-financial companies listed and domiciled in the European Union.
Buijink,Willem +2 more
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PENGARUH KEEFEKTIFAN KOMITE AUDIT, JENIS AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETIDAKTEPATWAKTUAN PELAPORAN [PDF]
, 2016 This study aimed to examine the effect of audit committee effectiveness and firm characteristics like financial condition, size of company, type of auditor and type of industry on the financial reporting lead time as a proxy of the timeliness of ...
DINIARI, Febiyona Sheilla +1 more
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INTEGRATED REPORTING TO REGIONAL WATER AND SEWERAGE OPERATORS IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023 Non-financial reporting of large public interest entities is a very important component of annual corporate reporting. This reporting emphasizes the social responsibility of these entities and highlights environmental, social and personnel issues ...
FÜLÖP KINGA-ERZSÉBET
doaj
Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context. [PDF]
Int J Environ Res Public Health, 2021 Hategan CD, Pitorac RI, Milu ND.
europepmc +1 more source
AUDITOR SIZE, AUDITOR TENURE, KEAHLIAN KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KECURANGAN PELAPORAN KEUANGAN [PDF]
, 2017 This study aims to obtain empirical evidence and to analyze the effect of auditor size, auditor tenure, the audit committee expertise and the audit committee activities to fraudulent financial reporting.
CHARIRI, Anis, MAULIDIYAH, Laili
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ROMANIAN COMPANIES’ WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS [PDF]
This article aims to investigate the web-based disclosure choices andpractices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntarydisclosure: it can be accessed ...
Cosmina Madalina Pop, Victoria Bogdan
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Value based performance reporting : a study of the information used by Australasian analysts in their assessment of long-term firm performance (value) : a thesis presented in partial fulfillment of the requirements for the degree of Master of Business Studies in Accounting, Massey University [PDF]
, 2007 Public company shareholders and potential investors rely on statutory and voluntary disclosures to enable an informed assessment of company performance and value.
Macfarquhar, Clay Colin
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