Essays about: "Non Financial Reporting"
Showing result 1 - 5 of 94 essays containing the words Non Financial Reporting.
-
1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE
-
2. In Pursuit of Legitimacy: A Decade of Non-Financial Reporting in the European Automotive Industry
University essay from Göteborgs universitet/Graduate SchoolAbstract : Non-Financial Reporting (NFR) has grown significantly in importance within corporate reporting, particularly in the automotive industry, which is struggling with substantial inherent environmental challenges. However, at the same time, many argue that the NFR in the automotive industry is lackluster and riddled with inconsistencies and information overload. READ MORE
-
3. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.
University essay from Göteborgs universitet/Graduate SchoolAbstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE
-
4. Textual Attributes of Integrated Reports and Economic Benefits: Evidence from a voluntary setting
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines the economic benefits associated with textual attributes of Integrated Reports. Integrated Reporting is a corporate disclosure combining financial and non-financial information, and has since 2010 been mandatory for firms listed on the Johannesburg Stock Exchange. READ MORE
-
5. Mapping Several NIS2 Directive Articles to Technical Specifications for the Healthcare Sector in Sweden
University essay from Högskolan i Skövde/Institutionen för informationsteknologiAbstract : Compliance with legal instruments is vital for the survival of any organization or company in the public and private sectors. Non-compliance may result in criminal and financial penalties that can have grave effects on the indicted institution. READ MORE
