Search results for "reporting"
showing 10 items of 213 documents
Learning IFRS through MOOC: student and graduate perceptions
2021
This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the re...
INTELLECTUAL CAPITAL REPORTING PRACTICES IN THE NON-PROFIT SECTOR
2011
Chapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sector The book focuses on Intellectual Capital (IC) reporting practices within the non-profit sector. This term is an umbrella term, which includes not only the non-profit (or third) sector in strict terms but also all sectors different from the for-profit sector. Nowadays, in a knowledge-based economy, knowledge is critical to for-profit organizations as it is to non-profit organizations (NPOs). In a new competitive environment, NPOs are requested to manage the existing resources efficiently and effectively and to create, maintain and develop new resources based on knowledge. In th…
Social Accounting
2013
Role of imaging in the preoperative assessment of pelvic and extrapelvic endometriosis: a pictorial essay
2015
Aims and objectives Methods and materials Results Conclusion Personal information References
Interlingual translation of the International Financial Reporting Standards as institutional work
2017
The International Financial Reporting Standards (IFRS) have been widely adopted well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a primary object of investigation, this article analyses the way in which the standards are translated into another language. Drawing on interviews with translators and translation review committee members and on an analysis of archival materials, it provides an empirically grounded understanding of practical problems of linguistic equivalence, and the institutional work required to maintain the IFRS as a global, translingual institution. Accordingly, the article highlights the constructed and negotiated nature of the lingui…
A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
2022
[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were…
Busyness of audit committee directors and quality of financial information in India
2016
The audit committees, as a part of the internal corporate governance mechanisms, play an important role to enhance the financial reporting quality. The busyness of audit committee members of a firm in boards and committees of other firms can affect its independent functioning, ceteris paribus. The current study examines, first, the association between multiple directorships of audit committee members and quality of financial reporting in India, second, whether endogenously determined busyness limits of busyness of the audit committee members provide better insights than those exogenously mandated by regulators. The study finds that endogenously determined busyness limits of sub-samples and …
Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change
2017
This study examines employee sensemaking processes in order to understand the role of sustainability reporting in organizational identity change. Through an analysis of 52 interviews with employees in two Finnish companies, we develop sensemaking frames for understanding the role of sustainability reporting in organizational identity change. The three sensemaking frames are individualistic, relational and decoupled. Each of these sensemaking frames differs in stakeholder orientation. They indicate that sensemaking influences the interpretation of how important sustainability reporting is for organizational identity change towards sustainability. The study shows how the individualistic and r…
Magnetic Resonance Imaging of Nonhepatocellular Malignancies in Chronic Liver Disease.
2021
Hepatocellular carcinoma (HCC) is the most common liver malignancy associated with chronic liver disease. Nonhepatocellular malignancies may also arise in the setting of chronic liver disease. The imaging diagnosis of non-HCC malignancies may be challenging. Non-HCC malignancies in patients with chronic liver disease most commonly include intrahepatic cholangiocarcinoma and combined hepatocellular-cholangiocarcinoma, and less commonly hepatic lymphomas and metastases. On MR imaging, non-HCC malignancies often demonstrate a targetoid appearance, manifesting as rim arterial phase hyperenhancement, peripheral washout, central delayed enhancement, and peripheral restricted diffusion. When apply…
L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theor…
2020
French Abstract: Avec la transposition en droit national de la directive 2014/95 /UE sur la divulgation d’informations non financieres par les grandes entreprises, la responsabilite sociale et environnementale a pris une nouvelle importance dans le recent debat comptable. Cet article s’eloigne notamment des developpements de ce sujet dans la Ragioneria italienne et dans la Comptabilite francaise venant proposer une approche generaliste du reporting d’entreprise englobant les deux types d’informations, financieres et non financieres. D’un point de vue historique, le theme de la responsabilite sociale et environnementale s’est progressivement developpe au XXe siecle, la recherche italienne et…