Mekanisme Corporate Governance dan Kemungkinan Kecurangan dalam Pelaporan Keuangan [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, A. (Anis) +1 more
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Application of IT in the formation of sustainable reporting of business entities [PDF]
, 2018 The article deals with information technologies applied in the formation of sustainable reporting of business entites and provides a review of current information solutions and their development trends. Authors analyze the current situation in the field
Alekseeva, Irina V. +3 more
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ANALISIS PERAN RASIO KEUANGAN TERHADAP DETEKSI FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Non Keuangan di Indonesia) [PDF]
, 2017 The research aims of this study was to examine the role of financial ratios to detect fraudulent financial reporting on non-financial companies in Indonesia.
SRI, Murni Puspitasari, SUDARNO, Sudarno
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THE TRANSPARENCY IN THE REPORTING OF INTELLECTUAL CAPITAL: BETWEEN THE MANAGEMENT RESPONSIBILITY AND THE STAKEHOLDERS' REQUIREMENTS [PDF]
The increasingly ample orientation of the companies towards the intellectual capital is based on the rediscovery of this resource with (almost) unlimited potential, generating economic benefits for a company.
Dicu Roxana-Manuela
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Utilidad de la Información Financiera para la Gestión de las Entidades Privada no Lucrativas [PDF]
, 2006 El notable protagonismo experimentado por las entidades no lucrativas en los sistemas económicos y la relevancia social que han adquirido impulsó la emisión de normas contables dirigidas a su rendición de cuentas.
Ana J. Bellostas Pérez-Grueso +2 more
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The Relationship between Non-Financial Reporting Parameters and Financial Performance, a Literature Review [PDF]
Ovidius University Annals: Economic Sciences SeriesThis literature review explores the intricate relationship between non-financial reporting parameters and financial performance. As stakeholders increasingly demand transparency and accountability, non-financial metrics such as environmental, social ...
Bianca Ioana Patrinjan +2 more
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Journal of ASEAN StudiesThis study aims to investigate the relationship between sustainability reporting and corporate performance moderated by the internationalization level of the firms. The sample for this empirical study is collected from the Financial Times Stock Exchange
Josephine Tan-Hwang Yau +5 more
doaj +1 more source
Environmental disclosures according to ESRS in ESG reporting of selected banks in Poland
Economics and EnvironmentThe aim of this article is to analyze the environmental disclosures of non-financial information presented in the selected Polish banks in terms of meeting the European Sustainability Reporting Standards (ESRS) guidelines.
Elżbieta Broniewicz +2 more
doaj +1 more source
The impact of new reporting requirements on local charities in the Waikato region [PDF]
, 2018 Charities play a significant role in society. Over 27,000 charities work in New Zealand for the welfare of the community. Prior to 2015, there was no mandatory requirements for financial reporting; however, some charities used “the for-profits standards”.
Gourdie, John, Sharma, Aakriti
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National and international financial reporting standard convergence and the relevance for nonparticipants in capital markets: a preparer perspective / Victoria Wise, Jeffrey Faux [PDF]
, 2005 This study presents some implications of recent policy moves to enhance the harmonisation of financial reporting and disclosure by adopting international financial reporting standards.
Faux, Jeffrey, Wise, Victoria
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