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Asya Cooley
This exploratory study examined recent innovations in online accountability practices adopted by Ukrainian nonprofits. A quantitative content analysis of Ukrainian nonprofit websites evaluated their adoption of online accountability practices across five...
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Dávid Tozsér, Zoltán Lakner, Novy Anggraini Sudibyo and Anita Boros
As the relevant European Union directives require in-depth sustainability reporting from large institutions, banks are among the concerned with disclosure obligations. Several institutions prepare self-structured recommendations by which companies are in...
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Raghu Dharmapuri Tirumala and Kruti Upadhyay
Within the real estate sector, the concept of sustainability has traditionally been associated with green building initiatives. This study broadens the scope by examining environmental disclosure practices across a spectrum of stakeholders, including dev...
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Shailesh Rastogi, Geetanjali Pinto, Amit Kumar Pathak, Satyendra Pratap Singh, Arpita Sharma, Souvik Banerjee, Jagjeevan Kanoujiya and Pracheta Tejasmayee
The purpose of this study is to determine if the impact of transparency and disclosure (TD) levels on shareholders? current income (dividends) is moderated by technical efficiency (te) and profitability. The study employs econometrics on panel data from ...
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Angela Rella, Arcangelo Marrone, Nicola Raimo and Filippo Vitolla
Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ...
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Ibtihal A. Abed, Nazimah Hussin, Hossam Haddad, Tareq Hammad Almubaydeen and Mostafa A. Ali
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Lulu Qurrata A'yun,Nuryanti Mustari,Ahmad Harakan,Nursaleh Hartaman
Pág. 121 - 137
ABSTRACTThe spirit of the Election Organizing Honorary Council in supporting the disclosure of public information in terms of handling violations of the election organizers? code of ethics has been seen since 2017. This study aims to determine the transp...
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Wenni Anggita,(Universitas bangka belitungIndonesia)Suhaidar Suhaidar,(Universitas bangka belitungIndonesia)Karmawan Karmawan,(Universitas bangka belitungIndonesia)Nur Ahmad Ricky Rudianto,(Universitas bangka belitungIndonesia)
Pág. 1 - 9
The report of the Zakat Organization Forum (FOZ) states that one of the factors in the weak ability of OPZ in managing national zakat funds is the lack of transparency of zakat managers regarding the publication of the results of collections and other Is...
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Pedro Molina Rodríguez-Navas, Narcisa Medranda Morales and Johamna Muñoz Lalinde
Transparency is a communicative process whose aim is to provide citizens with information that will promote their participation in public affairs. However, its application is often reduced to a legally stipulated administrative act. In contrast, this art...
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Chang-yeol In, Taeheung Kim and Sambock Park
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, aud...
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