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In the aftermath of the globalization first and of the financial crises then, the traditional approaches to reporting appeared outdated. In response, the Integrated Report (IR) has been proposed with the aim to increase the transparency, making more clear the interconnections between all areas...
Persistent link: https://www.econbiz.de/10012901439
reporting is intended not only to improve the quality of information available to external parties, but also to improve internal …
Persistent link: https://www.econbiz.de/10012865821
This paper examines the economic benefits associated with textual attributes and the external assurance of integrated …
Persistent link: https://www.econbiz.de/10012860333
investigated corporate characteristics (size, age, quality assurance (QA), earning per share (EPS), industry type, foreign … size, age of company and quality assurance. However, EPS, FO and type of industry were found to have no impact on the …
Persistent link: https://www.econbiz.de/10012291878
This paper examines the relationship between corporate social responsibility disclosure (CSRD) and organizational performance in terms of financial performance, employee commitment and corporate reputation in Libyan companies through stakeholder's pressures. The researchers have chosen the...
Persistent link: https://www.econbiz.de/10013089901
This study examines voluntary intellectual capital reporting (ICR) in Egyptian companies' annual reports with a view to understanding ICR practice as well as eliciting the barriers that might impact the development and implementation of IC indicators in Egyptian setting. The study is an...
Persistent link: https://www.econbiz.de/10012766276
The study is designed to understand and investigate the practical situation and concept of the Environmental Accounting and Reporting (EAR) of twelve Bangladeshi banking companies for the year 2010 to 2014 by annual report. The reports pointed that most of the banks of the study are making...
Persistent link: https://www.econbiz.de/10012969695
completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in …
Persistent link: https://www.econbiz.de/10013005174
companies around Directive 2014/95/EU. The new Directive defines quality reporting principles establishing minimum topic … to automated textual analysis as our primary tool which allows us to capture quality dimensions explicitly targeted by …
Persistent link: https://www.econbiz.de/10013240105
reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity …
Persistent link: https://www.econbiz.de/10013257343