Zobrazeno 1 - 10 of 53 pro vyhledávání: '"voluntary/mandatory disclosure"'
3
Akademický článek
The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period
Autor: Adriana TIRON-TUDOR, Teodora Viorica FĂRCAŞ, Ioana DRAGU, Ecaterina Monica MOISE
Publikováno v: CECCAR Business Review, Vol 1, Iss 6, Pp 63-72 (2020)
Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country witho
Externí odkaz: https://doaj.org/article/949d36a588554860b0e7ef54cc7737ee
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4
Akademický článek
Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)
Autor: Adriana TIRON-TUDOR, Teodora Viorica FĂRCAŞ, Ioana DRAGU, Ecaterina Monica MOISE
Publikováno v: CECCAR Business Review, Vol 1, Iss 5, Pp 63-72 (2020)
In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues.
Externí odkaz: https://doaj.org/article/6d6b5d93929f496ea691405bcc4282a8
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5
The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period
Autor: Teodora Viorica Farcas, Ioana Dragu, Ecaterina Monica Moise, Adriana Tiron-Tudor
Publikováno v: CECCAR Business Review, Vol 1, Iss 6, Pp 63-72 (2020)
Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country witho
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::980dc5145d04ecbadca55e62329bb4c5
https://doi.org/10.37945/cbr.2020.06.08
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6
Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)
Autor: Ioana Dragu, Adriana Tiron-Tudor, Teodora Viorica Fărcaș, Ecaterina Monica Moise
Publikováno v: CECCAR Business Review, Vol 1, Iss 5, Pp 63-72 (2020)
In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues.
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::92971cd0bee35f9523202eb019e4a597
https://doaj.org/article/6d6b5d93929f496ea691405bcc4282a8
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7
Akademický článek
Disclosing for Promotion or Perquisites: Local Government Financial Disclosure Strategy.
Autor: Zhang, Qi1 (AUTHOR), Zheng, Yao1 (AUTHOR) zyao@zuel.edu.cn, Zhou, Cong1 (AUTHOR)
Publikováno v: Emerging Markets Finance & Trade. 2023, Vol. 59 Issue 8, p2637-2663. 27p. 1 Diagram, 14 Charts.
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8
Akademický článek
Mandatory IFRS adoption and management forecasts: The impact of enforcement changes.
Autor: Gu, Zhaoyang, Ng, Jeff, Tsang, Albert
Publikováno v: China Journal of Accounting Research; Mar2019, Vol. 12 Issue 1, p33-61, 29p
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9
Akademický článek
Quality disclosure with substitute and complementary goods.
Autor: Gong, Yaxian1 (AUTHOR) gyx8869@cufe.edu.cn
Publikováno v: Applied Economics. Sep2021, Vol. 53 Issue 42, p4857-4867. 11p. 1 Diagram.
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10
Akademický článek
The Uneven Returns of Transparency in Voluntary Nonfinancial Disclosures.
Autor: Andrus, Joel L., Callery, Patrick J., Grandy, Jake B.
Publikováno v: Organization & Environment; Mar2023, Vol. 36 Issue 1, p39-68, 30p
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