Global ETD Search
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Showing 1 to 16 of 16 for “"Corporate Reporting"”.
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Factors Affecting Internet Corporate Reporting (ICR) Adoption and Practices in Jordan
Corporate websites open wide avenues for companies to disseminate financial and non-financial information to target audiences in a fast, efficient and widely accessible manner. While website communication became a standard means for companies in developed countries, its utilisation, however, by …
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'It's a long story…' - Impression Management in South African Corporate Reporting
Research in the field of impression management has presented evidence that suggests as a company's performance declines, the readability of its financial reports also declines in order to confound the user. In an attempt to determine whether similar impression management strategies are implemented …
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Corporate Reporting on the Sustainable Development Goals: The Case of the United Kingdom
The primary aim of the study is to explore corporate reporting practices on the Sustainable Development Goals (SDGs), drawing upon evidence from listed companies in the United Kingdom (UK). This overarching aim is delineated into three distinct sub-objectives, with each objective examined within …
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Toward a Theory of Information Processing in Corporate Reporting - a Proposal for Supplementary Data in the Annual Report
Made available in DSpace on 2014-12-05T22:10:41Z (GMT). No. of bitstreams: 1 6104284.pdf: 14075675 bytes, checksum: 339b8fedc561f003a1080d5b6a2121ce (MD5) Previous issue date: 1961
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Combined assurance, firm reporting and market consequences: The mediating roles of Board monitoring intensity and integrated reporting quality
There have been changes in corporate reporting practice to meet the changing needs of the business environment and stakeholders, which aimed to improve corporate reporting and capital market performance of firms. Integrated reporting (IR) has evolved as the current corporate reporting framework to …
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The dialectics of corporate reporting:a semiotic analysis of corporate financial and environmental reporting
… to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past …
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Integrated Thinking: Concept, Measurement and Economic Benefits
… value. This has led to rapid developments in corporate reporting, particularly the provision of non-financial information relating to an organisation’s sustainability. Integrated Reporting, with its underlying management philosophy of Integrated Thinking, is a recent and popular development in …
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The Quality of Corporate Annual Reports: Evidence from Libya
… These have generated much local interest in corporate reporting and the need to assess corporate reporting disclosure. This study attempts to assess the quality of corporate annual reports published by Libyan companies. In other words, to what extent do financial reports published by Libyan …
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Evaluating integrated reporting quality, its determinants and its effect on sustainability in a mandatory reporting environment
… of IR quality—political visibility, effective corporate governance and financial performance—on the JSE, political visibility is the best predictor. Also, the study finds evidence to support the assertion that IR affects sustainability. Moreover, IR quality is found to mediate the relationship …
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An assessment of environmental indicator data quality in GRI sustainability reporting
This project assessed whether the Global Reporting Initiative (GRI) focuses on providing true environmental indicator reporting within its framework. The analysis focused on environmental indicator data quality through observation of the data collection process for a sustainability report. …
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Impairment of assets : an empirical investigation
Asset impairment is a relatively new term in the corporate reporting arena. However, the concept of asset impairment relates closely to that of an asset write-down. Asset write-downs historically have been a feature of corporate reporting for many years (Lee, 1975)) due to the principle of …
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The Development of Integrated Reporting and Concept Design for a Holistic Implementation: A Cross-Country Analysis of the Degree of Integrated Reporting in South Africa and Germany
In corporate reporting, the density and complexity of information is constantly increasing. However, the relevance of information for the organisation's shareholders and stakeholders to make efficient decisions is also growing. Traditional corporate and financial reporting seems insufficient to …
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An investigation into the evolution of sustainability reporting among the JSE top 10 socially-responsible companies
Corporate sustainability reporting is an important part of corporate reporting, and also an important part of creating a visibility about the sustainable agenda of corporates. Motivated by a lack of in-depth information about how this practise has evolved in South Africa; the objectives of this …
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A comparative study of accounting systems in Indonesia and Singapore
… development of the accounting system, namely, corporate reporting, government accounting, capital market, accounting profession, accounting education and management accounting, in Indonesia and Singapore. It explains the influences that brought about these developments and analyses the features …
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Two Essays in Finance: The Consequences of Mandated Compensation Disclosure, and The Idiosyncratic Volatility Puzzle
… evidence that the CFOs hide bad news and lower corporate reporting quality after the mandate, suggesting that CFOs engage in more short-term behavior to boost their performance and avoid termination. The second essay of my dissertation focuses on the idiosyncratic volatility puzzle - the …
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The Role of Audit Committee: Analysis of the Influence of Financial Expertise
… thesis deals with two major lines of research, corporate governance and information disclosure, which have been addressed from different perspectives and have acquired an important role in various research areas, including accounting, business, economics, ethics, finance, law, management, among …