Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 21 for “"Non-financial information"”.
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Value relevance of information in high-tech industries in Australia: financial and non-financial
… of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment and …
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Integrated Thinking: Concept, Measurement and Economic Benefits
Stakeholders are demanding more information about how organisations create 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 …
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Integrated reporting in Sri Lankan PLCs
… the determination of materiality levels for non-financial information in the integrated reports of the sample companies including; interviewees’ perception of materiality level, managers’ awareness about the difficulty of determining materiality, techniques used by the sample companies to …
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Accountability in the retail and distribution sectors of the New Zealand electricity industry
… accountability through the provision of both financial and non-financial information to meet the needs of a wide range of stakeholders. It is designed to assess the comprehensiveness (both in extent and quality) of annual report disclosures. It also incorporates a best-practice model of annual …
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Creating a non-financial reporting framework for companies in Malta
Purpose: Some EU and non- EU countries have implemented mandatory and/or voluntary requirements on sustainability reporting. However, in Malta most of the current non-financial reporting carried out by companies is sporadic. One of the main reasons for this is because there is no sustainability …
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A case study of the balanced scorecard in public hospitals
… considered the appropriate tool to provide both financial and non-financial information for the diverse set of public sector stakeholders. This study will examine the issues of BSC implementation in two public hospitals. The purpose of this study is to contribute to the knowledge of the BSC and …
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Disclosure and the cost of capital
… not South African companies manage the level of information disparity between investors and themselves so as to influence the company's cost of capital. A literature study was undertaken to ascertain what data and empirical findings have been produced by previous studies on disclosure and the …
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Government Accounting and Performance Reports in the United Arab Emirates
During the last three decades, financial reporting, performance measurement and accountability for the use of resources by the public sector have received a great deal of attention in numerous countries, especially in the developed world. This study is concerned with exploring these issues in the …
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An empirical investigation of the value-relevance of internet web traffic and bank revenue on Arab banks’ comparative efficiency performances
… from Alexa.com provides a unique of source of non-financial information of Arab banks to link with revenue output to derive a performance indicator derived from the DEA output. Using PCFA as a means of a data reduction technique of DEA results provides a procedure to explore how much …
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User Perceptions of CSR Disclosure Credibility with Reasonable, Limited and Hybrid Assurances
… re-frame the two levels of assurance on non-financial information as reasonable (higher) and limited (lower). While not currently addressed by U.S. standards, accountants also issue hybrid reports with both reasonable and limited assurance on CSR disclosures. I conduct an experiment to …
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Efficacy of corporate governance on corporate disclosure in developing economies: A comparative study of companies listed on selected stock markets in Sub Saharan Africa
… corporate governance and disclosure of corporate information by listed companies in developing economies. A comparative study was carried out covering listed companies in South Africa, East Africa and Nigeria. The study is based on the agency theory which asserts that enhanced disclosure is one of …
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A theoretical and empirical study of performance measurement: a challenge for management accounting information systems
Management accounting information systems (MAISs) play an important role in supporting continuous improvement efforts and management decision-making activities. MAISs provide manufacturing companies with internal financial and some non-financial information required for the three essential …
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Factors Affecting Internet Corporate Reporting (ICR) Adoption and Practices in Jordan
… 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 their counterparts …
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An assessment and comparison of bankruptcy prediction models in forecasting the financial distress of JSE-listed companies over a twenty-year period (2000 to 2020)
… was considered, with variables extending across financial information, non- financial information, as well as macroeconomic indicators. The timespan considered for the assessment is particularly significant considering that it encompasses two periods of catastrophic negative market downturns. …
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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
… 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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Corporate governance and likelihood of financial statement fraud: Evidence from Sri Lanka : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University
… Corporate Governance (CG) and the likelihood of financial statement fraud in Sri Lanka. This is achieved through an examination of the status of CG compliance and an examination of the effect of CG and the effect of gender diversity on the likelihood of financial statement fraud of listed …
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