Introduction. This paper studies the relationships between the degree of Internet corporate reporting and the characteristics of Hong Kong’s listed firms which use this innovation. Method. Applying our previously developed research framework, we performed an empirical study by adapting the research questions to the local context, identifying proxies for measuring the variables in the formulated...

This paper analyses and discusses the “positive” issues of the overriding international financial reporting standards principle of “true and fair view” in connection with corporate governance mechanisms. The analysis is based on case study evidence. Empirical evidence from the Parmalat case with regards to the role of the information supply and demand side agents is analysed. This study provide...

Discussions concerning companies’ environmental aspects gained considerable importance and challenged business in recent years. Comprehensible and authentic as well as customised corporate environmental reporting requires substantial quantities of relevant information. In order to automate corporate environmental reporting, the presented approach focuses on structuring and standardising environ...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 1. GOALS OF CORPORATE LIABILITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 329 A. Corporate Deterrence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 330 B. Using Liability to Induce Corp...

over the past years there has been a significant growth in corporate reporting of environmental,social and corporate governance (esg) factors. this study assesses whether esg ratings are related to firmperformance. through a multivariate analysis we have confirmed differences between the esg scores used toevaluate environmental, social and corporate governance factors of rated companies. we che...

The purpose of this paper is twofold. Firstly, it assesses the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in ICI. This ‘reporting-performance’ gap is a key measure of the extent to which an organisation is accountable to its stakeholders. ICI’s disclosures concerning its ethical, social and environmental performance for the yea...

this study used the partial least squares (pls) approach to examine the effect of corporate reputation on the customer loyalty of the food and beverages industry in nigeria. the data for this study were collected from the customers in kano state nigeria. out of 250 distributed questionnaires, 212 usable questionnaires were returned. before examining the effect of corporate reputation on the cus...

This paper examines the effects of financial reporting on corporate innovation. After controlling for other determinants of corporate innovation, I find that firms with higher-quality financial reporting exhibit greater innovation. I show that the relation between financial reporting quality and innovation is more pronounced for firms that have greater growth opportunities, those that operate i...

This study used the partial least squares (PLS) approach to examine the effect of corporate reputation on the customer loyalty of the Food and Beverages Industry in Nigeria. The data for this study were collected from the customers in Kano State Nigeria. Out of 250 distributed questionnaires, 212 usable questionnaires were returned. Before examining the effect of corporate reputation on the cus...