Showing 1 - 10 of 4,892
This paper examines corporate social responsibility (CSR) reporting with a focus on communications from management. It … past performance and whether firms noted for the CSR reporting disclose their information in meaningfully different ways … difference in reporting approaches between a sample of highly regarded CSR reporters vis-à-vis firms recognized for their high …
Persistent link: https://www.econbiz.de/10011933506
Persistent link: https://www.econbiz.de/10003753128
(footnote presentation). Our study is motivated by standard-setting interest in performance reporting and financial statement …
Persistent link: https://www.econbiz.de/10012721546
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This study examines whether the mandatory adoption of Integrated Reporting (IR) in South Africa improves the ease of …
Persistent link: https://www.econbiz.de/10012833422
Purpose: Enhanced Business Reporting (EBR) seeks to address the information needs of investors when making company … related to firm valuation (Value Based Reporting, VBR).Design/methodology/approach: Data are hand collected from annual …
Persistent link: https://www.econbiz.de/10012956674
This study is designed to investigate the extent and nature of environmental reporting in corporate annual reports of … corporate environmental reporting in Bangladesh is still in its infancy as the level of environmental disclosures on corporate … annual reports is very low. This study reports that there is a positive relationship between environmental reporting and …
Persistent link: https://www.econbiz.de/10013054199
Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings … reporting guidelines on non-IFRS earnings reporting quality. We find that firms that do not comply with the ASIC guidelines have … lower non–IFRS earnings reporting quality than do firms that comply with these guidelines. The former firms …
Persistent link: https://www.econbiz.de/10012917162
companies’ reporting strategy hinges on its financial performance. The research questions are tested through analysis of a …
Persistent link: https://www.econbiz.de/10012503260