Faktor Financial-Non Financial dan Tingkat Pengungkapan Islamic Social Reporting (ISR) [PDF]
, 2015 This study examines financial factors namely Size, Profitability and Leverage as well as non-financial factors, namely Industrial Type and Size of Board of Commissioner that affect the level of disclosure of ISR.
Anggraeni, A. (Anita) +1 more
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MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 - 2012) [PDF]
, 2015 This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on ...
CHARIRI, Anis +1 more
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PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN PSAK 71 PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
On July 26, 2017, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) issued a new financial standard that refers to the International Financial Reporting Standard (IFRS) 9, namely PSAK 71 on Financial ...
Ramadhina, Safira Dwinda
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ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS [PDF]
, 2013 This study aimed to examine the effect of audit committee characteristics such as the size of the audit committee, the composition of non-executive directors in audit committee, the number of audit committee meetings, and the number of financial literacy
ELYANTO, Alvin Agus +1 more
core +1 more source
Transparency of non-financial reporting in the context of corporate social responsibility towards employees: case of Ukraine [PDF]
The paper focuses on the essence of transparency of non-financial reporting based on the analysis of international standards of corporate social responsibility as well as scientific research in the social responsibility field.
Brintseva, Olena +8 more
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Evaluation du pilotage de la performance extra financière des organisations: Cas de la Responsabilité sociale et environnementale des entreprises françaises du CAC40 [PDF]
, 2012 International audienceExtra financial performance of organizations depends on the degree of incentive intensity of the institutional framework and the degree of voluntarism leaders in the selection and application of non-financial reporting standards ...
Okamba, Emmanuel
core +2 more sources
DISCLOSURE OF DIGITAL ASSETS IN NON-FINANCIAL REPORTING
Економіка та суспільствоThe article examines the specifics of presenting digital assets in non-financial reporting in the context of the growing role of digitalization. It is established that the disclosure of digital assets becomes particularly important for non-financial ...
Svitlanа Semenova
doaj +1 more source
Exploratory Evidence for the Adoption of the Ias 7 in Turkey [PDF]
This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of the International Accounting Standards Board (IASB) by the listed companies in the Istanbul Stock Exchange (ISE) in Turkey. The purpose
Kepce Yonet, Nazli, Pekdemir, Recep
core +1 more source
Юг России: экология, развитиеThe article considers economically significant information reflected in public non‐financial reporting, enabling reflection on the environmental aspects of an organization's development.
N. G. Gadzhiev +4 more
doaj +1 more source
Intangibles mismeasurements, synergy, and accounting numbers : a note. [PDF]
For the last two decades, authors (e.g. Ohlson, 1995; Lev, 2000, 2001) have regularly pointed out the enforcement of limitations by traditional accounting frameworks on financial reporting informativeness.
Bry, Xavier +2 more
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