In the recent years more studies focus on the corporate disclosure, the determinants and consequences of disclosure. The mandatory disclosure of financial information was frequently integrated with non-financial information, often voluntary disclosed. The voluntary dimension of corporate...

External assessment of companies’ environmental aspects often focus on the existence of strategies, commitments, management systems and reporting of firms that concerns environmental aspects. Instead, in line with extra financial analysis, in order to play a role in decision-making, analysis...

This study analyses the contingency effects of accruals on default prediction. Information is classified into three categories: financial statement, audit report, and non-financial information. It is proposed that absolute accruals moderate the relationship between default risk and financial...

В статье представлено исследование путей совершенствования российской практики корпоративного управления с учетом передового зарубежного и отечественного...

The main objective of our work is the conceptual description of the performance of an economic entity in financial and non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company only in financial terms as the performance reflected in...

The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial...

Nowadays, many companies implement strategies for managing their day-to-day negative impacts on the environment mainly due to direct and indirect pressure from stakeholders. The impact of these strategies can be recorded in financial and non-financial terms, both being necessary for measuring...

Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice for today's companies, whose value creation often depends more on intellectual capital type resources rather than monetary or physical resources. This article focuses on the...