نتایج جستجو برای: financial information
تعداد نتایج: 1276544 فیلتر نتایج به سال:
The enactment of EU Directive 2014/95/EU and Guidelines 2017/C215/01 for large European public interest entities with more than 500 employees recognised the importance non-financial information made its disclosure mandatory. disclosing hospitality industry is significant, as it an that highly sensitive connected to environment social interactions. aim this paper investigate content disclosed by...
This paper aims to research the topics related risk included in non-financial disclosure (NFD) of companies listed on Warsaw Stock Exchange (WSE) and explore factors that influence ratio NFD. We applied a content analysis using topic modeling discover latent Next, with Ward’s clustering, we identified four groups homogenous mixture. For causal analysis, explain differences ratio, used qualitati...
This paper presents a review of extant literature examining issues relating to auditors’ knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technology and internal control, and signals of interest by regulators in possible future standards on auditors’ in...
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