Credit institutions, according to the 2014/95/EU Directive (implemented in Italy with Legislative Decree No. 254/2016) are obliged to report non-financial and diversity information. Our article focuses on the diversity information to investigate whet...
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an imp...
The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non-current tangible assets in the annual financial statements of private sector entities of Lithuania and identify characteristics of these enterpri...
The purpose of this research is to determine, first, whether an auditor, by conducting a statutory audit of the company’s financial statements, can improve the company’s non-quantitative information quality, and, second, whether the six l...
The paper aims at investigating the impact of UN Sustainable Development Goals (SDGs) 2030 on Italian “public interest entities” both in term of approaches to non-financial disclosure and on business strategies. The analysis focuses on th...
Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and “by nature of expense”, for the statement of pro...
This study compares the analysis of the financial statements of the brewing sector in Italy and Spain due to its growth in both Mediterranean countries and its relationship with other sectors of activity of great importance in these countries. The we...
This exploratory study examines preferences for additional disclosures by agricultural companies in Poland. The supplied spreadsheet contained 374 rows and 23 questionnaire fields but only 75 distinct response profiles, each repeated three to ten tim...
The commitment of the European Union (EU) to Corporate Social Responsibility (CSR) is projected into EU law about annual reporting by businesses. Since EU member states further develop this framework by their own domestic laws, annual reporting with...
The regulatory environment for both sustainability and financial reporting is changing as standardisation and digital reporting (e.g., XBRL) are gaining traction within regulators. The measurement methodology and mandatory information content of disc...
According to Directive 2014/95/EU on disclosure of non-financial information from 2017 onwards, large companies (exceeding 500 employees) headquartered in Member States will be required to provide a series of social, environmental, and governance sta...
New challenges and perspectives to improve non-financial reporting and the disclosure of environmental, social, and governance indicators have been launched towards the development horizon of Romanian public interest entities, implementing the provis...
The paper highlights part of the results of an investigation-based analysis. The research was carried out at the level of the 680 public interest entities with over 500 employees, for the first time enforced by law, together with the financial statem...
The transposition of Directive 2014/95/EU to Spain through Law 11/2018 of December 28 requires companies to publish information on the impact of their environmental, social, and governance activities (ESG information) in management reports or in a &l...
Information asymmetry is everywhere in financial status, financial information, and financial reports due to agency problems and thus may seriously jeopardize the sustainability of corporate operations and the proper functioning of capital markets. I...
Identifying financial statement fraud activities is very important for the sustainable development of a socio-economy, especially in China’s emerging capital market. Although many scholars have paid attention to fraud detection in recent years,...
Board members and the chairman of the board must provide shareholders and other stakeholders with annual reports that include the chairman’s statement. The statement provides an important message to stakeholders concerning financial performance...
This study aims to establish a rigorous and effective model to detect enterprises’ financial statements fraud for the sustainable development of enterprises and financial markets. The research period is 2004–2014 and the sample is companies listed on...
Investors are one of the primary target audiences for corporate communication; they seek non-financial as well as financial information from the companies they invest in, and they consider the social and environmental sustainability of these companie...
The purpose of this article is to assess the comparability of financial information presented in the annual statements of insurance companies by means of the NiCE (Nijmegen Centre for Economics) index of financial report quality assessment and sugges...
In order to identify the factors that have influenced the Romanian companies’ level of compliance required by the Directive 2013/34/EU with respect to publishing, alongside the annual financial statements for 2017, a report containing non-finan...
Risk management is critical for corporate finance management systems, in addition to corporate social responsibility (CSR) and sustainable development (SD) programs. Stakeholders need risk information to make informed judgments as to their involvemen...
The business model is understood as a way of generating revenue and creating value. This article aimed to define the framework and detailed characteristics of the business model in corporate reporting in the energy sector. The study also addressed th...
An integrated framework is developed for classifying and measuring financial assets, recognising expected credit losses (ECL), and disclosing financial risk in non-financial entities. Its design is based on the requirements of International Financial...
The aviation industry is facing pressure from stakeholders to transform towards greater sustainability. From a managerial and marketing perspective, not only the actual implementation and achievements of sustainability measures, but also their commun...
The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial...
Risk disclosures contribute to financial stability by providing stakeholders with a better understanding of companies’ risk exposures and risk management practices. Presently, corporate risk has been accelerated by the COVID-19 pandemic, and the leve...
In the context of the global financial crisis and pandemic, issues related to risk management are of paramount importance, which requires the creation of an effective risk management system and disclosure of information regarding risks in the reporti...
This article classifies petrol retail companies in Spain based on their financial ratios using the compositional data analysis (CoDA) methodology. This methodology solves the most common distributional problems encountered in the statistical analysis...
This study examined the strength of CEOs’ influence on CSR in Chinese listed companies. The companies chosen belonged to the non-financial sector and were listed in the Shanghai stock exchange from 2010 to 2019. The data was extracted from audi...
In the global economy, traditional accounting-based ratios alone are often insufficient to fully explain firm performance, increasing the importance of complementary information sources such as sustainability and governance disclosures. In this conte...
Sustainability assessments should be based on financial and non-financial indicators. To describe the financial situation of companies and to calculate the actual economic profit of a company, the Economic Value Added methodology appears as a suitabl...
This research aims to explore the impact of corporate governance on firm performance while considering financial leverage as a mediating variable. This study was conducted in the non-financial sector of Pakistan, and data was collected from financial...
The purpose of this study is to investigate the role of capital structure as mediating variable in the relationship between corporate governance and company performance. Data for this study was obtained from financial statements and was done in Indon...
Capital structure decisions are among the most critical financial choices for firms, as they directly influence them. There is an ongoing debate among researchers regarding the optimal capital structure, motivating this study to examine the impact of...
This study investigates the extent of corporate risk disclosure (CRD) in Jordanian non-financial organizations while also looking at the impact of four unique board of directors’ features—namely, board size, the regularity of board meetin...
Financial literacy is extremely important, both from the perspective of the financial well-being of individuals and the stability of the financial market and the whole economy. The more financially literate a bank’s customers are, the more frequently...
This study examines how leverage affects real earnings management (REM) in non-financial firms listed on the Korea Composite Stock Price Index from 2010 to 2018 by employing total, short-term, and long-term debt ratios (i.e., leverage) as independent...
This article investigates the effectiveness of various classification techniques in predicting financial distress for Albanian firms. The dataset includes 16 financial ratios from the financial statements of 187 of the largest non-financial businesse...
Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures. The aim of this exploratory work...
This study empirically examines how Big4 audit firms mediate the relationship between family-controlled enterprises and their earnings management practices. Analyzing a dataset of 61 non-financial family-listed companies listed on the Indonesia Stock...
Software investments can significantly contribute to corporate success by optimising productivity, stimulating creativity, elevating customer satisfaction, and equipping organisations with the essential resources to adapt and thrive in a rapidly chan...
This study examines the impact of tax avoidance practices on investment efficiency in Egypt, with particular emphasis on the moderating role of earnings management by exploring whether these tactics reflect managerial opportunism or serve as a mechan...
(1) Background: The Chief Executive Officer’s (CEO’s) message on a hospital’s homepage on the Internet contains various components, such as the hospital’s future vision, promises to customers, availability of upgraded services and public activities....
This research aims to assess the degree of risk disclosure practices in the Jordanian corporate sector and to examine the influence of critical audit quality dimensions—specifically audit opinion, audit fees, and auditor type—on the amoun...
Despite extensive regulatory harmonisation under the European Capital Markets Union (CMU), equity market development in several peripheral EU economies remains critically weak. While institutional infrastructure exists, issuer participation in public...
Credit-risk models that are designed for general application across sectors may not be suitable for the construction industry, which has unique characteristics and financial risks that require specialised modelling approaches. Moreover, advanced bank...
In recent decades, predicting company bankruptcies and financial troubles has become a major concern for various stakeholders. Furthermore, because financially sustainable businesses are affected by numerous highly complex factors, both internal and...
Disclosure of non-financial information, especially regarding corporate governance (CG), is an important element of companies’ communication with their stakeholders. This paper sets out to define—from a theoretical and practical perspecti...
25 May 2022
Financial counselling and income-maximisation services have the potential to reduce financial hardship and its associated burdens on health and wellbeing in High Income Countries. However, referrals to financial counselling services are not systemati...
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