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Systemic Complexity in Integrated Thinking
Bjurstrom, Erik; Yosano, Tadanori; Johanson, Ulf - Graduate School of Business Administration, Kobe University - 2014
In this article, we set out to understand and interpret the meaning of Japanese lenders perspective on non-financial, or soft, information of technology based small and medium sized enterprises (SMEs) and look for its implications for the IR agenda. To our surprise, the initial findings showed a...
Persistent link: https://www.econbiz.de/10011095607
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Analysis of the information quality of reports on CDM projects in light of the legitimacy approach
Rezende, Amaury Jose; Ribeiro, Maisa De Souza; … - In: International Journal of Economics and Accounting 1 (2010) 4, pp. 391-409
This article analyses the information level of projects under the Clean Development Mechanism (carbon credits) in the reports disclosed by Brazilian companies, in light of the theory of legitimacy. In this survey, we examined 163 projects approved by the Ministry of Science and Technology,...
Persistent link: https://www.econbiz.de/10009352569
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Sustainability disclosure and reputation: a comparative study
Michelon, Giovanna - Dipartimento di Scienze Economiche "Marco Fanno", … - 2007
?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The sample consists of 57 companies in the Dow Jones Sustainability Index (DJSI) and a control group belonging to the Dow Jones Global Index (World1), matched on country, industry and...
Persistent link: https://www.econbiz.de/10005786730
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THE INFLUENCE OF AUSTRALIAN ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES
GADENNE, DAVID; LADEWIG, JONATHAN - In: Journal of Environmental Assessment Policy and … 09 (2007) 03, pp. 299-318
-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that … companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly increased since … disclosure. However, there was no correlation between the penalty amount and the disclosures that companies made, indicating that …
Persistent link: https://www.econbiz.de/10005047252
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Integrated Reporting for Turkish Small and Medium-Sized Enterprises
Kaya, Can Tansel; TureGun, Nida - In: International Journal of Academic Research in … 4 (2014) 1, pp. 358-364
Ever-increasing complexity of financial markets drives businesses to focus solely on financial performance. Measures to evaluate such performance establish criteria on benchmarks like profit margin, return on assets and equity, earnings per share and others. While these measures reveal...
Persistent link: https://www.econbiz.de/10010747379
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Human capital value creation practices of software and service exporter firms in India
Murthy, V.; Abeysekera, Indra - 2007
This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by...
Persistent link: https://www.econbiz.de/10009457463
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Integrated reporting – a “one-size-?ts-all” solution!?
Knoll, Jessica; Feigenbutz, Anna - In: Managerial Economics 15 (2014) 2, pp. 165-175
In a world of constantly growing streams of information, extensive transparency in public and private environment as well as recent ?nancial crises, it seems to be essential to enhance reporting to a higher, more sophisticated level that considers these changes. Especially, the worldwide...
Persistent link: https://www.econbiz.de/10011159045
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Does Corporate Governance Effects Firm Performance in Case of Pakistani Market
Javid, Attiya Yasmin; Iqbal, Robina - Volkswirtschaftliche Fakultät, … - 2008
total Corporate Governance Index (CGI) and three sub-indices: board composition, shareholdings and ownership and disclosures … practices can not be covered with transparent disclosures and transparency standards. …
Persistent link: https://www.econbiz.de/10011257835
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The Relationship between Corporate Governance Indicators and Firm Value : A Case Study of Karachi Stock Exchange
Javed, Attiya Y.; Iqbal, Robina - East Asian Bureau of Economic Research (EABER) - 2007
Ownership, and Disclosures and Transparency for a sample of 50 firms. The results indicate that corporate governance does matter … management practices can not be covered with transparent disclosures and transparency standards. …
Persistent link: https://www.econbiz.de/10009363281
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Analysis of Deferred Taxes in the Business Environment in Serbia
VUCKOVIC-MILUTINOVIC, Savka; LUKIC, Radojko - In: Economia. Seria Management 16 (2013) 1, pp. 25-37
disclosures in the financial statements of companies in Serbia. We also documented the most common temporary differences that …
Persistent link: https://www.econbiz.de/10010857622