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Mind the gap?! : the current state of biodiversity reporting
Zedlitz, Gerrit von - 2023
Biodiversity loss poses a significant threat to the global economy and affects ecosystem services on which most large … investigates the current state of voluntary biodiversity reporting of 359 European blue-chip companies and assesses the extent to … report on aspects of biodiversity. This study contributes to the emerging literature on nature-related risks and provides …
Persistent link: https://www.econbiz.de/10014327034
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An empirical assessment of IT governance transparency : evidence from commercial banking
Joshi, Anant; Bollen, Laury; Hassink, Harold - In: Information systems management 30 (2013) 2, pp. 116-136
Persistent link: https://www.econbiz.de/10009792030
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The levels of disclosure relating to mine closure obligations by platinum mining companies
Sturdy, Joline; Cronjé, Christo J. - In: South African journal of economic and management sciences 20 (2017) 1, pp. 1-8
Persistent link: https://www.econbiz.de/10011778225
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Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements
Petkov, Rossen - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 57 (2010) november, pp. 29-40
This paper argues that a disclosure-only approach provides a better means of incorporating human capital information into the financial statements. The express purpose of the financial notes is to allow an informed assessment of the company’s operations, financial position and future business...
Persistent link: https://www.econbiz.de/10008740616
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Data breaches in the age of surveillance capitalism : do disclosures have a new role to play?
Andrew, Jane; Baker, Max; Huang, Casey - In: Critical perspectives on accounting : an international … 90 (2023), pp. 1-16
Persistent link: https://www.econbiz.de/10014284607
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The effects of reporting standards and information sharing on loan contracting: Cross-country evidence
Gopalakrishnan, Balagopal; Mohapatra, Sanket - In: Cogent Economics & Finance 8 (2020) 1, pp. 1-20
Institutional factors that enhance the quality of financial reporting and sharing of credit information can alleviate informational gaps between contracting parties and improve loan contract terms. Using cross-country data on syndicated loans, we find that the cost of debt financing is lower for...
Persistent link: https://www.econbiz.de/10012657561
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Positive influences of governance, legal, educational and market factors on audit environments
Boolaki, Pran; O'Leary, Conor - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 79-90
Persistent link: https://www.econbiz.de/10011374360
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Examining financial statement fraud : causes, warning signs, and the future
Hannink, Laura - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 282-296
Persistent link: https://www.econbiz.de/10010205054
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Determinants of the strength of auditing and reporting standards : a cross-country study
Boolaky, Pran Krishansing; Krishnamurti, Chandrasekhar; … - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 17-36
Persistent link: https://www.econbiz.de/10010248446
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Replications hardly possible : reporting practice in top-tier marketing journals
Lehmann, Sebastian; Bengart, Paul - In: Journal of modelling in management 11 (2016) 2, pp. 427-445
Persistent link: https://www.econbiz.de/10011529493