Non-financial reporting is a disclosure of company’s social, environmental, and human rights information. It also known as governance This study attempts to assess the main content future research suggestions reported in previous non-financial studies aims offer recommendations for research. Nine major databases over decade (2005-2016) were explored using specific keywords, 183 articles identif...

Purpose This paper aims to develop a conceptual framework informed by literature review. deepen and broaden the understanding of relationship between corporate governance mechanisms non-financial reporting (NFR) through qualitative research approaches. Design/methodology/approach A review NFR existing frameworks leads development encourage future accounting on for NFR. Findings Few studies cons...

this study empirically investigates the relationship between the timeliness of the financial reporting and the corporate governance proxies for companies listed on the tunisian stock exchange during 2009.it investigates the role of the corporate governance mechanisms on the timeliness of corporate financial reporting besides; it investigates the relationship between the company size, leverage, ...

Paydaşlarıyla etkileşimi iyi olan işletmelerin, hedeflerine ve amaçlarına çok daha hızlı ulaşması mümkündür. Bu etkileşimin sağlanabilmesi için işletmeler tarafından hazırlanan raporlar büyük bir öneme sahiptir. Finansal konularla ilgili olarak düzenli dönemlerde finansal tablolar hazırlamakta bu tabloları bilgi kullanıcılarına sunmaktadır. Ancak günümüzde, işletmelerin etkileşim içerisinde bul...