Search Results - subject:"reporting practices"

An investigation of the extent of implementation of the financial management practices of agri-SMEs in developing countries : evidence from Tanzania

Mang'ana, Kulwa Mwita; Hokororo, Silver John; … - In: Sustainable technology and entrepreneurship 3 (2024) 1, pp. 1-10

The success of agricultural Small and Medium Enterprises (agri-SMEs), among other factors, heavily relies on their ability to manage finances effectively. This study examined the extent to which agricultural SMEs in Tanzania practice financial management activities. The study employed a...

Persistent link: https://www.econbiz.de/10014513310

Knowledge management practices and sustainability reporting : the mediating role of intellectual capital

Nakyeyune, Gorrettie Kyeyune; Bananuka, Juma; … - In: Journal of money and business 3 (2023) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10014428770

The presenter's paradox : more is not always better

Connelly, Brian L.; Ketchen, David; Zhou, Yi Shi - In: Journal of management 49 (2023) 7, pp. 2208-2217

Persistent link: https://www.econbiz.de/10014326135

The quality of voluntary tax disclosure

Genest, Nadia - 2022 - This draft: April 2022

In this paper, I investigate whether the use of three voluntary tax reporting practices—the use of a specific tax … of increased interest in tax transparency, this study shows that none of the three tax reporting practices should be … perceived as a firm’s committed approach to tax transparency per se. Moreover, while the three tax reporting practices are …

Persistent link: https://www.econbiz.de/10013189700

Audit committee effectiveness, internal audit function and sustainability reporting practices

Tumwebaze, Zainabu; Bananuka, Juma; Kaawaase, Twaha Kigongo - In: Asian journal of accounting research 7 (2022) 2, pp. 163-181

Persistent link: https://www.econbiz.de/10013330704

Enhancing the transparency and accountability of state-owned enterprises

Park, Chung-a - 2020

This paper provides an overview of national practices for improving the accountability and performance of SOEs by examining relevant legislation, policies, and practices in Asian and other economies. It assesses these against internationally agreed good practices exemplified by the OECD...

Persistent link: https://www.econbiz.de/10012609965

Enhancing the transparency and accountability of state-owned enterprises

Park, Chung-a - 2020

Persistent link: https://www.econbiz.de/10012156312

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.Our findings suggest that reporting practices have been ahead both from theoretical developments and …

Persistent link: https://www.econbiz.de/10011946715

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.Our findings suggest that reporting practices have been ahead both from theoretical developments and …

Persistent link: https://www.econbiz.de/10011846881

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK

Victoria, Bogdan; Judit, Platon; Mariana, Farcas - In: Annals of Faculty of Economics 1 (2011) special, pp. 275-283

One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company...

Persistent link: https://www.econbiz.de/10009366197