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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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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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Josef Baumüller,Stefan O. Grbenic
Pág. 369 - 381
Non-financial reporting as established through the NFRD (2014/95/EU) has become a core element of the EU Commission?s ambitions to transform the European economy towards more sustainability. To address the increased criticism which meets the current repo...
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Sadaf Ehsan, Mian Sajid Nazir, Mohammad Nurunnabi, Qasim Raza Khan, Samya Tahir and Ishfaq Ahmed
Disclosures on Corporate Social Responsibility (CSR) practices of business organizations have heightened over the past few decades due to increased awareness. Major contributions in the literature on CSR practices and their disclosures come from the stud...
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Mohammad Abu Sufian,Muslima Zahan
Pág. 901 - 909
The quest of this research paper is to look into the association between corporate ownership structure variables and corporate social responsibility disclosure (CSRD). Seventy annual reports for the year 2010 of non financial companies with listed Dhaka ...
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