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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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The impact of environmental, social and governance (ESG) disclosure on firm financial performance : evidence from Hong Kong
Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: Asian review of accounting 32 (2024) 1, pp. 136-165
Persistent link: https://www.econbiz.de/10014486525
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The cultural system and integrated reporting
García-Sánchez, Isabel-María; Rodríguez-Ariza, Lázaro - In: International Business Review 22 (2013) 5, pp. 828-838
The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, management, corporate governance and sustainability record. In response, some leading companies have begun to publish integrated reporting,...
Persistent link: https://www.econbiz.de/10011049610
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El concepto de informe integrado como innovación en reporting corporativo
Rivera-Arrubla, Yaismir Adriana; Zorio-Grima, Ana; … - In: Journal of Innovation & Knowledge (JIK) 1 (2016) 3, pp. 144-155
Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete...
Persistent link: https://www.econbiz.de/10011946715
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El concepto de informe integrado como innovación en reporting corporativo
Rivera-Arrubla, Yaismir Adriana; Zorio-Grima, Ana; … - In: Journal of innovation & knowledge : JIK 1 (2016) 3, pp. 144-155
Integrated reporting (IR) is one of the latest innovations regarding sustainability reporting and non-financial information in the world. Although some companies began IR practices in the 2000s (Eccles & Krzus, 2010), IR has only been recognized since 2010 as the best way to get a complete...
Persistent link: https://www.econbiz.de/10011846881
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Does innovation in environmental, social, and governance disclosures pay off in China? : an integrated reporting perspective
Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - In: Borsa Istanbul Review 23 (2023) 3, pp. 600-613
This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...
Persistent link: https://www.econbiz.de/10014308774
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Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam
Nguyen, Thu Hien - In: Cogent Business & Management 9 (2022) 1, pp. 1-22
industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental … protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management … pressure, awareness of the benefits of applying EMA, environmental strategy, managers' perception, and qualifications of …
Persistent link: https://www.econbiz.de/10014505685
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Factors affecting the implementation of environmental management accounting : a case study of pulp and paper manufacturing enterprises in Vietnam
Thu Hien Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-22
industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental … protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management … pressure, awareness of the benefits of applying EMA, environmental strategy, managers' perception, and qualifications of …
Persistent link: https://www.econbiz.de/10014443585
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Exploring the transition to integrated reporting through a practice lens : an Australian customer owned bank perspective
Lodhia, Sumit K. - In: Journal of business ethics : JOBE 129 (2015) 3, pp. 585-598
Persistent link: https://www.econbiz.de/10011295308
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Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts
Bernardi, Cristiana; Stark, Andrew W. - In: The British accounting review : the journal of the … 50 (2018) 1, pp. 16-31
Persistent link: https://www.econbiz.de/10011843915