Search Results - subject:"Non-financial disclosures"

Are the financial results of selected companies listed on the Warsaw Stock Exchange related to non-financial information presented in CSR reports?

Węgrzyńska, Małgorzata Anna; Bednarek, Lidia; … - In: European research studies 26 (2023) 1, pp. 40-56

Persistent link: https://www.econbiz.de/10014252756

Linking of financial data with non-financial information on CSR of companies listed on the Warsaw Stock Exchange

Węgrzyńska, Małgorzata - In: European research studies 24 (2021) 3, pp. 851-873

Persistent link: https://www.econbiz.de/10012664692

Towards comprehensive corporate sustainability reporting : an empirical study of factors influencing ESG disclosures of large Czech companies

Balogh, Ivan; Srivastava, Mohit; Tyll, Ladislav - In: Society and business review 17 (2022) 4, pp. 541-573

Persistent link: https://www.econbiz.de/10013454478

An empirical study on company’s perception of integrated reporting in India

Mishra, Nandita; Nurullah, Mohamed; Sarea, Adel M. - In: Journal of financial reporting & accounting : JFRA 20 (2022) 3/4, pp. 493-515

Persistent link: https://www.econbiz.de/10013366817

ESG-CFP linkages : a review of its antecedents and scope for future research

Singh, Aanchal; Singh, Prakash; Shome, Samik - In: Indian journal of corporate governance 15 (2022) 1, pp. 48-69

Persistent link: https://www.econbiz.de/10013384629

Corporate non-financial disclosure, firm value, risk, and agency costs : evidence from Italian listed companies

Rossi, Fabrizio; Harjoto, Maretno Agus - In: Review of managerial science : RMS 14 (2020) 5, pp. 1149-1181

Persistent link: https://www.econbiz.de/10012303744

Directive 2014/95/EU

Krasodomska, Joanna; Michalak, Jan; Świetla, Katarzyna - In: Meditari Accountancy Research 28 (2020) 5, pp. 751-779

focuses on three main factors underpinning their understanding and attitude towards non-financial disclosures: general … differences between the accountants’ attitudes towards non-financial disclosures. Findings Study results suggest that the general … towards mandatory non-financial disclosures. Practical implications The findings could be of interest to the higher education …

Persistent link: https://www.econbiz.de/10014937131

Voluntary disclosure of non-financial information and its association with sustainability performance

Rezaee, Zabihollah; Tuo, Ling - In: Advances in accounting : a research annual 39 (2017), pp. 47-59

Persistent link: https://www.econbiz.de/10011811287

Corporate social responsibility disclosure

Krasodomska, Joanna; Cho, Charles H. - In: Sustainability Accounting, Management and Policy Journal 8 (2017) 1, pp. 2-19

Purpose The purpose of this study is to examine the usage of non-financial information related to corporate social responsibility (CSR) issues from the perspective of sell-side analysts (SSAs) and buy-side analysts (BSAs) employed in Poland-based financial institutions....

Persistent link: https://www.econbiz.de/10015005980

Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts?

He, Guanming; Marginson, David; Dai, Xixi - In: Accounting and business research 49 (2019) 7, pp. 785-817

Persistent link: https://www.econbiz.de/10012226124