Results 61 to 70 of about 7,537,327 (159)
Narrative reporting : analysts' perceptions of its value and relevance
This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.Publisher ...
Slack, Richard, Campbell, David
core
(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe
Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce.
Daniela Artemisa Calu +3 more
doaj
The majority of the UK’s largest companies have adopted policies on boardroom diversity but their reporting to stakeholders needs to improve. Research conducted for the Financial Reporting Council (FRC) by the University of Exeter Business School shows ...
Opara, V, Sealy, R, Tilbury, L, Page, A
core
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business
Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate.
Fabio Andrés Bonilla Sanabria
doaj +2 more sources
This 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
Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Willekens, Marleen +2 more
core
Improving reporting of adverse drug reactions: Systematic review. [PDF]
BACKGROUND: Adverse drug reactions (ADRs) are a significant cause of morbidity and mortality, with many being identified post-marketing. Improvement in current ADR reporting, including utility of underused or innovative methods, is crucial to improve ...
Molokhia, Mariam +8 more
core +1 more source
Adoption of sustainability reporting and assurance: a study among the top 300 cooperative and mutual organizations [PDF]
[EN] The relevance of sustainability reporting has greatly increased in recent decades, but the need to gain credibility has promoted companies to adopt assurance on sustainability reports.
Helena María Bollas-Araya +2 more
core
Environmental disclosures according to ESRS in ESG reporting of selected banks in Poland
The 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
Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting
This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core

