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Do firms operating in a shared institutional environment have similar sustainability disclosure practices? : a comparative analysis of multinational and locally listed firms in Afr...

Penney, Emmanuel Kofi; Owusu-Ansah, Anthony; Amewu, Godfred - In: Cogent business & management 10 (2023) 2, pp. 1-19

This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in … Africa listed in Western economies and firms exclusively listed on the African stock exchange, using the Global Reporting … reporting. The finding of this study is a proposal for emerging economies to strengthen institutions and make them independent …

Persistent link: https://www.econbiz.de/10014504968

The Financial determinants of integrated reporting disclosure by Jordanian companies

Al Amosh, Hamzeh; Saleh F. A. Khatib; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-20

interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable … that financial leverage, profitability, liquidity and cash holdings are important determinants for integrated reporting … first empirical study that deals with the impact of a set of financial variables on integrated reporting in the context of …

Persistent link: https://www.econbiz.de/10013397648

Circular economy disclosure and integrated reporting : the role of corporate governance mechanisms

Esposito, Benedetta; Raimo, Nicola; Malandrino, Ornella; … - In: Business strategy and the environment 32 (2023) 8, pp. 5403-5419

Persistent link: https://www.econbiz.de/10014466611

Information disclosure and corporate governance

Hermalin, Benjamin E. (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003783419

Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

Persistent link: https://www.econbiz.de/10003948436

Measurement, determinants and consequences of forward-looking reporting disclosure

Lerchenmüller, Julia - 2012

Persistent link: https://www.econbiz.de/10009735617

Legitimising corporate sustainability reporting throughout the world

Faisal, Faisal; Tower, Greg; Rusmin, Rusmin - In: Australasian accounting business and finance journal : AABF 6 (2012) 2, pp. 19-34

Persistent link: https://www.econbiz.de/10010244283

Progress in adopting the principles for effective risk data aggregation and risk reporting

2013 - Dec. 2013

Persistent link: https://www.econbiz.de/10010345788

The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies

Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase...

Persistent link: https://www.econbiz.de/10011526922

The role of financial reporting and transparency in corporate governance

Armstrong, Christopher; Guay, Wayne R.; Mehran, Hamid; … - In: Economic policy review 22 (2016) 1, pp. 107-128

Persistent link: https://www.econbiz.de/10011558513

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