disclosure index
Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need
... None of the public universities in the Czech Republic creates a separate document entitled IC report. Universities do not use the term „intellectual capital“. Annual reports predominantly monitor mandatory structure ...
10
Differences in environmental disclosure between national and international oil and gas corporations operating in the oil sector of Arab pertroleum exporting countries
... environmental disclosure practices between national and international oil and gas ...environmental disclosure contained in annual reports of petroleum ...environmental disclosure contained in annual ...
19
Corporate Governance Structure and Intellectual Capital Disclosure: Evidence from Ghana
... capital disclosure, we used intellectual capital disclosure index by replicating a modified methodology by Bontis (2003) and Vergauwen and Van Alem (2005) with 36 intellectual capital related terms ...
10
Analysis of the Dissemination Index of the Information of the Di erent Players of the Entrepreneurial Ecosystem in the Valencian Community
... the index for public institutions, absence of awards for entrepreneurship from the entities, lack of involvement through the CSR, the absence of reference events, absence of training and monitoring programs for ...
15
Corporate intellectual capital disclosure in a non-mandatory disclosure regime
... capital disclosure index based on 33 attributes are presented in table 2, 3 and ...mean disclosure index in the sample ...this disclosure (table ...any disclosure in the areas of ...
16
Corporate governance effects on social responsibility disclosures
... responsibility disclosure [CSRD] in the context of a global financial crisis ...40-item disclosure index) and CG variables (board size, CEO duality, board independence, ownership concentration and ...
22
Insights the Practice of Integrated Reporting: A Study on MNCs in Bangladesh on the Degree of Adherence to the Reporting Framework
... The disclosure index is used to evaluate, compare and explain differences in scope and quality of disclosed information in corporate ...the disclosure index usually involves highlighting of ...
16
Sustainability Reporting by Local Councils in Coastal Regions: An Australian Study
... reporting disclosure index is developed and is calculated by comparing the disclosures provided by the Global Reporting Initiative with the annual reports of the six coastal ...
11
Risk Management Committee and Financial Instrument Disclosure
... the disclosure of risk management policies information; 2) terms, conditions and accounting policies information; 3) interest rate risk information; 4) credit risk information; 5) fair value information; 6) hedge ...
16
Voluntary disclosure in the context of convergence with International Accounting Standards in Brazil
... voluntary disclosure tends to be presented in narrative form by ...voluntary disclosure index (VDI) more accurate and reliable, it was previously defined the scope of each metric item, explaining the ...
20
The Effect of Disclosure of Intellectual Capital Components on the Market Price of Shares in Jordanian Industrial Companies: An Empirical Study
... Intellectual capital is one of the relatively modern concepts that have become increasingly relevant in terms of concept and measurement. Intellectual capital is a constantly evolving and constantly changing concept due ...
12
The impact of corporate social responsibility disclosure on financial performance : evidence from the GCC Islamic Banking Sector
... These results are supported by the findings of Model 2 in the empirical analysis, which tested the impact of social performance on future financial performance and indicated a positive relationship. Thus, the results ...
63
Emotional disclosure through writing and drawing: A controlled trial on emotion regulation, coping, and subjective well being outcomes
... In terms of measuring outcomes as previously discussed, studies with follow up periods of less than one-month had larger overall and psychological health effect sizes than studies with follow up periods of one-month or ...
248
Disclosure Stories
... fuzzy disclosure may be vulnerable to strategic non- compliance does not necessarily rob it of all ...avoid disclosure by massaging the reporting standard or the facts of their ...fuzzy disclosure is ...
58
Corporate social responsibility disclosure and corporate reputation in developing countries: the case of Libya
... information disclosure and a company reputation using different methods, the findings of both quantitative and qualitative research in this paper are consistent with the concept of stakeholder theory, which ...
30
Analysis Reporting Disclosure of Corporate Social Responsibility Disclosure of Manufacturing Companies
... In the category of labor practices and decent work, the number of frequency of disclosures reported there were about 132 companies from 14 items indicators or 19.56%. There are three indicator categories of labor ...
5
Financial reporting in emerging capital markets : a case study of Ghana
... in Ghana 15.4.5 Extent of Disclosure in Annual Reports in Ghana 15.4.6 Impact of Firm Size on Disclosure in Annual Reports in Ghana 15.4.7 Impact of Listing Status on Disclosure in Annua[r] ...
541
The Effect of Financial Statement Disclosure on Changes in Stock Prices: Empirical Evidence of Colombo Stock Exchange
... The main objective of financial statements is to provide the information regarding financial position and changes in financial position which are more useful for users in making the economic decisions. The financial ...
6
Thermodynamic Study of Polyhydroquinoline Synthesis in the Presence of the Catalyst in Ionic Liquid
... measurement of energy, converting it into unit of joule and finally calculation of ΔΕ for entire reaction stages, we concluded that the energy difference of majority of steps particularly stage 1 and disclosure ...
20
The process of disclosure: Mothers' experiences of communicating X Linked carrier risk information to at risk daughters
... risk disclosure was found to be a process, with a pattern of information giving emerging in a particular ...full disclosure, claiming to have been completely open and honest with their daughters, but had ...
11