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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
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
?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
-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
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
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
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
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
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
Now-a-days, an AC is being looked upon as a distinct culture for CG and has received a wide-publicity across the globe. Government authorities, regulators and international bodies all have indicated that they view an AC as a potentially powerful tool that can enhance the reliability and...
Persistent link: https://www.econbiz.de/10010706280