Search results for " Disclosure"

Determinants of internet‐based corporate governance disclosure by Spanish listed companies

2008

PurposeThe purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed.Design/methodology/approachThe study took as its reference the existing literature on the examination of the quality of web sites and the importance of content as a key variable in determining web site quality. To quantify the corporate governance information disclosed by Spanish listed companies, three transparency indexes were designed. To contrast which variables determine the information provided online, …

Exploring twitter for csr disclosure: influence of ceo and firm characteristics in latin american companies

2018

Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Ini…

Theories on Teaching & Training in Ethics

2008

The paper examines the education and training of adults in ethics. It applies to courses at universities and colleges as well as in the work place. The paper explores the evidence on our ability to strengthen moral behaviour through courses on ethics, finds it to be weak, so starts with the assumption that we cannot teach people to be ethical. The paper asks therefore what the objectives of a course could be and how best to achieve them. It examines the different theories in the literature, eventually settling on four objectives: increasing moral cognition; teaching a widening and strengthening of ethical practices; adopting teaching approaches that maximise learning impact, and developing …

An intensive midsummer night’s dream

2018

DAC 6, efficacia dell’accertamento tributario e trasparenza: fino a che punto sono legittimi i doveri di disclosure?

2021

I molteplici interventi sull’originaria struttura della direttiva DAC hanno comportato un notevole ampliamento degli obblighi di informazione fiscalmente rilevanti tanto sotto il profilo soggettivo (ampliamento della platea degli obbligati), quanto sotto quello oggettivo (ampliamento degli obblighi). Ciò induce, in prima battuta, a chiedersi quali possano essere i beni o interessi giuridici tutelati dallo scambio automatico di informazioni fiscalmente rilevanti nel contesto internazionale. Ma induce altresì a domandarsi entro quale misura la tutela di quei beni ed interessi possa legittimare un obbligo di disclosure che attiene non ad un piano domestico dei rapporti fra l’obbligato ed il pr…

Structure de propriété et communication financière des entreprises françaises

2005

The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.

La disclosure ambientale in Europa: evidenze dalle aziende quotate dell’Indice Euro Stoxx50

2023

The present study aims to detect the main internal and external determinants that influence corporate environmental disclosure practices. The empirical methodology consists of the development and use of an environmental disclosure dictionary specifically designed to examine corporate annual reports, in a fixed effect panel data econometric model, and in a difference-in-differences analysis. The sample analyzed includes those firms belonging to the Euro Stoxx 50 index, whose annual reports have been examined over the 2010 – 2019 time period. The main results show the existence of a non-linear relationship between firm size and environmental disclosure, whilst other firm-specific variables do…

Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?

2014

Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…

Seksuālā paškoncepta, piesaistes stila un seksuālās sevis atklāšanas saistība sievietēm pieaugušā vecumā

2019

Piesaiste kā iekšējais darbības modelis, seksuālais paškoncepts kā kognitīvo shēmu modelis un seksuālā sevis atklāšana kā komunikatīvs resurss tiek analizēti korelāciju modelī. Par pētījuma mērķi tika izvirzīts noteikt saistību starp seksuālo paškonceptu, piesaistes stilu, seksuālo sevis atklāšanu un apmierinātību ar seksuālo dzīvi sievietēm pieaugušo vecumā. Sievietes pieaugušā vecumā (N=70) sniedza atbildes uz aptaujas jautājumiem tiešsaistē. Tika izmantotas 4 aptaujas: Attiecību aptauja, Romantisko attiecību aptauja, Multidimensionālā seksuālā paškoncepta aptauja un Seksuālās sevis atklāšanas aptauja. Netika konstatēta statistiski nozīmīga korelācija starp piesaistes dimensijām un seksuā…

Zabieg medycyny estetycznej w przypadku małoletniego dziecka bez zgody sądu rodzinnego a odpowiedzialność prawnokarna

2017

This article refers to criminal liability for performing aesthetic medicine treatment in a form of plastic surgery without patient’s consent, substitute consent (including collective) or substitute consent of Family Court. Article presents the current state of law in this respect and the correlation between applicable regulations of various branches of law and lex generalis regulations that deal with this issue, i.e. aesthetic medicine treatment.The author evaluates and describes the legal issues related with aesthetic medicine, including the patient’s consent, extended disclosure obligation as well as the ground for statutory liability for committing a prohibited act that is described and …