Search Results - subject:"Financial Disclosure"

Using ESG paradigm as a basis for social reporting in nonprofit organizations : evidence from cases in healthcare

Pratici, Lorenzo; Salvatore, Fiorella Pia; Fanelli, Simone - In: Management decision 63 (2025) 2, pp. 586-609

Persistent link: https://www.econbiz.de/10015197700

Corporate sustainability reporting

Barker, Richard - In: Journal of accounting and public policy 49 (2025), pp. 1-21

Persistent link: https://www.econbiz.de/10015333604

Frauen können in Führungspositionen von Unternehmen einiges bewirken, bleiben aber unterrepräsentiert

Sondergeld, Virginia; Wrohlich, Katharina; Kirsch, Anja - In: DIW Wochenbericht 91 (2024) 3, pp. 24-25

Persistent link: https://www.econbiz.de/10014469095

Limiting environmental reporting flexibility : investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of quantitative finance and accounting 63 (2024) 4, pp. 1511-1548

Persistent link: https://www.econbiz.de/10015178533

Effect of earnings management and cash holdings on annual report readability : evidence from top Indian companies

Tiwari, Sweta; Chatterjee, Chanchal; Sengupta, Pooja - In: IIMB Management Review 36 (2024) 4, pp. 322-339

The present study explores the impact of earnings management on the readability of management discussion and analysis (MDA) section of annual reports of 384 Indian firms for 1,160 firm-years. It also explores the moderating behaviour of cash in explaining the association between earnings...

Persistent link: https://www.econbiz.de/10015181878

Stakeholder responses to mandating environmental, social and governance reporting in Hong Kong

Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-30

We examine stakeholders' comment letters regarding the Hong Kong Exchange's (HKEX) 2015 Consultation Paper, which proposed mandating ESG reporting in Hong Kong. We test for significant differences in responses between stakeholder groups and whether the HKEX's decision was consistent with...

Persistent link: https://www.econbiz.de/10014578590

Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy

Chrzan, Sandra; Pott, Christiane - In: Review of Quantitative Finance and Accounting 63 (2024) 4, pp. 1511-1548

This experimental research investigates the effect of different types of environmental information on investor judgment. By examining three experimental cases varying the level of environmental disclosure, we evaluate the investment judgments of professional (Study 1) and private German...

Persistent link: https://www.econbiz.de/10015374967

Non-financial disclosure and firm performance: Insights from listed consumer goods manufacturing companies in Nigeria

Dagunduro, Muyiwa Emmanuel; Falana, Gbenga Ayodele; … - In: Economy, Business and Development: An International … 5 (2024) 1, pp. 14-27

the value of environmental, social, and governance (ESG) factors, understanding the nexus between non-financial disclosure … robust non-financial disclosure practices tend to experience better overall performance. The study concludes that non-financial …In the dynamic landscape of corporate reporting and stakeholder engagement, the significance of non-financial …

Persistent link: https://www.econbiz.de/10015337535

Non-financial disclosure and firm performance : insights from listed consumer goods manufacturing companies in Nigeria

Dagunduro, Muyiwa Emmanuel; Falana, Gbenga Ayodele; … - In: Economy, business & development : an international journal 5 (2024) 1, pp. 14-27

Persistent link: https://www.econbiz.de/10015327227

The impact of non-financial disclosure on labor investment : International evidence

Silva, Paulo Pereira da - In: Borsa Istanbul Review 24 (2024) 1, pp. 218-234

This study examines the impact of non-financial disclosure (NFD) on firms' labor investment efficiency. We analyze a …

Persistent link: https://www.econbiz.de/10014494790