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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

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable development-of Jordanian industrial listed companies. The...

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

The influence of audit committee chair characteristics on financial reporting quality

Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15

This study examines the extent to which the characteristics of the audit committee chair enhance the quality of financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor. We apply logistic regression to investigate the influence...

Persistent link: https://www.econbiz.de/10014284405

An exploratory study based on a questionnaire concerning green and sustainable finance, corporate social responsibility, and performance : evidence from the Romanian business envir...

Popescu, Cristina Raluca; Popescu, Gheorghe N. - In: Journal of risk and financial management : JRFM 12 (2019) 4/162, pp. 1-79

Green and sustainable finance, corporate social responsibility and financial and non-financial performance are attracting widespread interest due to the challenging times that the business environment is currently facing. Moreover, green and sustainable finance, corporate social responsibility,...

Persistent link: https://www.econbiz.de/10012171453

Creative accounting as an apparatus for reporting profits in agribusiness

Blazek, Roman; Durana, Pavol; Valaskova, Katarina - In: Journal of risk and financial management : JRFM 13 (2020) 11/261, pp. 1-19

The economic results of a company are an important tool for many entities, e.g., for internal entities as well as for external entities. As the economic results of a company are often the only source of information that informs the company´s partners about the managerial activities of their...

Persistent link: https://www.econbiz.de/10012389838

A futuristic view of using XBRL technology in non-financial sustainability reporting : the case of the FDIC

Mousa, Rania; Ozili, Peterson K. - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-18

technologies to assess their usefulness for non-financial sustainability reporting. The Extensible Business Reporting Language … using XBRL technology to process non-financial sustainability data, which is still an under-researched area. Therefore, the …

Persistent link: https://www.econbiz.de/10014301588

A focus on ethical value under the vision of leadership, teamwork, effective communication and productivity

Mercader, Víctor; Galván-Vela, Esthela; Ravina … - In: Journal of risk and financial management : JRFM 14 (2021) 11, pp. 1-32

The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...

Persistent link: https://www.econbiz.de/10012795044

Empirically investigating the disclosure of nonfinancial information : a content study on corporations listed in the Saudi capital market

Alshiban, Reem Fraih; Al-Adeem, Khalid Rasheed - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-23

This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the contents of annual and board reports for 50 listed corporations, a coding sheet was developed by combining the two coding sheets of Boshnak and the European Directive 2014/95/EU....

Persistent link: https://www.econbiz.de/10013273608

Assessing the decision usefulness of integrated reports of Namibian listed companies

Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15

The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018-2019 integrated reports was performed, using the control checklists for the decision usefulness' qualitative...

Persistent link: https://www.econbiz.de/10013397711

The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan

Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17

The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...

Persistent link: https://www.econbiz.de/10013273622

Sustainability reporting and management control system : a structured literature review

Rahi, A. B. M. Fazle; Johansson, Jeaneth; Fagerström, Arne - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-31

conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and … discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda … topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first …

Persistent link: https://www.econbiz.de/10014284406

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