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Fahd Alduais, Nashat Ali Almasria, Abeer Samara and Ali Masadeh
The purpose of this study was to examine the relationship between the conciseness and complexity of financial disclosures and market reactions, using the annual reports of Chinese-listed B-share companies over the period 2006?2018. We employed a set of s...
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Lize-Mari van Wyk,Nicolene Wesson
AbstractOrientation: Executive remuneration remains a controversial topic. A major concern is the perceived misalignment of executive remuneration with company performance. Key performance indicators (KPIs) represent the strategic focus areas that drive ...
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Ghada A. Altarawneh and Asma?a Omar Al-Halalmeh
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporat...
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Glenn Leonard
Pág. 7 - 12
The ever increasing attention given to the environmental threats facing the planet have permeated almost all areas of human endeavor. Accounting and corporate reporting has not been immune to this effect and is a key area of interest. Much of the environ...
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Aria Farah Mita,Harry Ferdinand Silalahi,Alin Halimastussadiah
Pág. 159 - 167
The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate soci...
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Ascaryan Rafinda,Bambang Agus Pramuka,Poppy Dian Indira Kusuma
This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks...
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Karen Barac,Ben Marx,Tankiso Moloi
AbstractHigher education institutions are presently facing many challenges, ranging from economic and financial constraints to social and educational issues. Accordingly, sound management and governance are essential, and this brings the governance model...
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Annika Schneider,Grant Samkin
AbstractThis exploratory study investigates the extent to which 82 New Zealand local government authorities report intellectual capital in their annual reports. A disclosure index, constructed with the assistance of a 14-member local government stakehold...
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