نتایج جستجو برای: non transparent financial reporting
تعداد نتایج: 1548803 فیلتر نتایج به سال:
Purpose This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as risk is concerned. facilitated through analysis of the adequacy climate- and pandemic-related in three industries that are both significantly impacted by COVID-19 pandemic at from climate change. The pervasiveness climate-change risks have been highlighted 2020, hottest year on record struck. Stakeholders mi...
BACKGROUND Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. METHODS We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 C...
The terms ESG (Environmental, Social, and Governance), sustainability, corporate social responsibility (CSR) reporting are used interchangeably in industry practice. E (environmental), S (social), G (governance) encompasses qualitative discussions quantitative metrics, including the company's performance measures against risks, opportunities, related strategies. Companies have turned to meet in...
Managers are responsible for providing financial statements and they might try to make a good picture of their firm's conditions. Therefore, they try to delay the disclosure of bad news and release the good news as soon as possible. The ten-dency of managers toward hiding bad news increases the stock price crash risk. The protection of investor is one of the factors that can prevent from fallin...
This study focuses on the connection between management and accounting, with accrual information as a link. Accounting information, structured an basis, manages to provide true image of patrimony, substantiated transparent decisions, reference basis for efficient management. From point view vast changes in public accounting system (EPSAS), communication tax reporting creates unison presentation...
The purpose of this research studies the impact of business intelligence on the financial reporting quality of listed companies in the Tehran Stock Exchange using structural equation modeling. The instruments of this research were the business Intelligence Questionnaire (Provich, 2012) and the financial statements of listed companies in The Tehran Stock Exchange to study of the financial report...
the asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. according to agency theory, a good corporate governance system is necessary for more transparent information disclosure about the corporation. accordingly, the objective of this study is evaluating the level of disclosure in banks and examine the relationship between some fea...
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