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Journal articles on the topic 'Corporate reports'

Author: Grafiati
Published: 4 June 2021
Last updated: 28 January 2023

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1

Linton, Otha. "Corporate reports." Academic Radiology 11, no. 8 (August 2004): 957. http://dx.doi.org/10.1016/j.acra.2004.04.019.

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2

Baydoun, Nabil, and Roger Willett. "Islamic Corporate Reports." Abacus 36, no. 1 (February 2000): 71–90. http://dx.doi.org/10.1111/1467-6281.00054.

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3

Srinivasan, R. "Do Corporate Annual Reports Communicate Corporate Strategy?" Metamorphosis: A Journal of Management Research 8, no. 1 (January 1, 2009): 62–79. http://dx.doi.org/10.1177/0972622520090106.

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4

Birton, M. Nur A., Mahfud Sholihin, and Muhammad Faizal Muttaqien. "Reshaping Islamic Corporate Reports." 13th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 13, no. 1 (June 16, 2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.1(96).

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Islamic Corporate Reports (ICRs) is an alternative synthesized Islamic accounting theory to explain and improve the ethical foundations and implications of Islamic financial reports guided by AAOIFI. This article aims to sharpen the ethical foundations of Baydoun & Willett's ICRs, particularly regarding the Islamic value-added reporting (VAR) as well as projecting its implications on the shape and substance of the report. Baydoun & Willett suggested the addition of current value to complement the historical value for the balance sheet and VAR as a substitute for the income statement. This study employs qualitative approach by examining three fiqh principles. The principle of al kharaj bi al dhaman (cost-reflected earning), maslaha (welfare) and nafaqa (expenditure) to build a new perspective on Baydoun & Willett's VAR. The examination of three fiqh principles on VAR can be understood in a broader perspective in a smooth and relatable way by the Muslim community because it has stronger roots in the legacy of Islamic scholars, especially in the financial sector. Keywords: al kharaj bi al dhaman , Islamic corporate reports, maslaha, nafaqa, value-added reporting,
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5

Sriram, Ram S., and Indrarini Laksmana. "Corporate Web Site Reports." Information Resources Management Journal 19, no. 3 (July 2006): 1–17. http://dx.doi.org/10.4018/irmj.2006070101.

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6

Fidishun, Dolores. "Managing Corporate Annual Reports." Library Collections, Acquisitions, and Technical Services 26, no. 2 (June 2002): 188–89. http://dx.doi.org/10.1016/s1464-9055(02)00239-7.

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7

Fidishun, Dolores. "Managing Corporate Annual Reports." Library Collections, Acquisitions, & Technical Services 26, no. 2 (June 2002): 188–89. http://dx.doi.org/10.1080/14649055.2002.10765848.

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8

Doucek, Petr. "Corporate reporting and corporate informatics." New Trends and Issues Proceedings on Humanities and Social Sciences 4, no. 10 (January 15, 2018): 459–67. http://dx.doi.org/10.18844/prosoc.v4i10.3117.

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More and more information in business reality evokes necessity to aggregate it into various messages and reports for supporting managerial activities. This paper aimed to provide basic information about corporate reporting and its significance for business, management and also for corporate business informatics management. There is specified what are reporting, reporting activities, processes and report in this contribution. Further are proposed different groups of business reports, managerial levels of reporting and relations of reporting processes to business intelligence. This contribution also presents the most important trends in the area of reporting, and it provides analyses of them. The most important part of the paper is the description of processes which should be followed when designers are preparing new reports. Contribution analyses the content of new designed reports for western corporate culture, and authors are mentioning the most important faults during designing of new reports and new reporting templates. Keywords: Reporting, business informatics, company, principles, history
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9

White, Robert, and Dallas Hanson. "Corporate self, corporate reputation and corporate annual reports: re-enrolling Goffman." Scandinavian Journal of Management 18, no. 3 (September 2002): 285–301. http://dx.doi.org/10.1016/s0956-5221(01)00013-6.

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10

Kendrick, Aubrey W. "A Primer on Corporate Reports." Reference Services Review 13, no. 4 (April 1985): 53–64. http://dx.doi.org/10.1108/eb048919.

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11

Cerin, Pontus. "Communication in corporate environmental reports." Corporate Social Responsibility and Environmental Management 9, no. 1 (2002): 46–65. http://dx.doi.org/10.1002/csr.6.

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12

KIMURA, Fumiko, Kiyoko HAGIHARA, Noriko HORIE, and Chisato ASAHI. "Corporate Recycling Efforts as Outlined in Corporate Social Responsibility Reports." Studies in Regional Science 39, no. 2 (2009): 373–90. http://dx.doi.org/10.2457/srs.39.373.

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13

Stanton, Patricia, and John Stanton. "Corporate annual reports: research perspectives used." Accounting, Auditing & Accountability Journal 15, no. 4 (October 2002): 478–500. http://dx.doi.org/10.1108/09513570210440568.

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14

Koehler, Dinah, and Maximilian Chang. "Search and Disclosure: Corporate Environmental Reports." Environment: Science and Policy for Sustainable Development 41, no. 2 (March 1999): 3. http://dx.doi.org/10.1080/00139157.1999.10544057.

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15

Soltani, Bahram. "Timeliness of corporate and audit reports." International Journal of Accounting 37, no. 2 (January 2002): 215–46. http://dx.doi.org/10.1016/s0020-7063(02)00152-8.

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16

Cooke, T. E. "DISCLOSURE IN JAPANESE CORPORATE ANNUAL REPORTS." Journal of Business Finance & Accounting 20, no. 4 (June 1993): 521–35. http://dx.doi.org/10.1111/j.1468-5957.1993.tb00272.x.

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17

Grove Ditlevsen, Marianne. "Revealing corporate identities in annual reports." Corporate Communications: An International Journal 17, no. 3 (August 3, 2012): 379–403. http://dx.doi.org/10.1108/13563281211253593.

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18

Wahyuni, Sri, and Eny Lestari Widarni. "Corporate Social Responsibility and Corporate Performance in Indonesia." SPLASH Magz 1, no. 2 (April 21, 2021): 5–8. http://dx.doi.org/10.54204/splashmagzvol1no2pp5to8.

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This study examines company profits, sales (product price multiplied by total products sold), employee performance as reflected by total production x product price, corporate social responsibility funds and employee welfare as reflected in employee income in 25 public companies listed on the Stock Exchange. Indonesia randomly sampling uses secondary data from annual reports published by related companies which are then processed. quantitatively using the moving average autoregression method. We find that corporate social responsibility along with sales, employee performance and employee welfare is positively related to company profits.
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19

HOPKINSON, PETER, ANTHONY SAMMUT, and MICHAEL WHITAKER. "THE STANDARDISATION OF ENVIRONMENTAL PERFORMANCE INDICATORS AND THEIR RELATIONSHIP TO CORPORATE ENVIRONMENTAL REPORTING: WHAT CAN WE LEARN FROM THE UK WATER INDUSTRY?" Journal of Environmental Assessment Policy and Management 01, no. 03 (September 1999): 277–96. http://dx.doi.org/10.1142/s1464333299000235.

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The ability to utilise corporate environmental reports to benchmark environmental performance requires the development and inclusion of standardised environmental performance indicators. Most systems for benchmarking corporate environmental reports are measures of environmental activities rather than performance. The UK Water Industry has considerable experience in measuring and reporting standardised environmental performance indicators to the regulator and publishing corporate environmental reports. An analysis of corporate environmental reports shows that the inclusion of industry standardised environmental performance indicators is patchy and inconsistent. Moreover, slight differences in units of measurement make comparisons very difficult. A new set of standardised environmental performance indicators developed by the water industry itself, shows similar findings when compared against corporate environmental reports. At the current time corporate environmental reports cannot be used to benchmark performance. There is no reason why corporate environmental reports could not be adjusted to include the two sets of standardised environmental performance indicators examined. In their absence there seems to be little purpose in benchmarking corporate environmental reports.
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20

Nasiema Kamala, Peter. "Users’ perception of decision-usefulness of corporate environmental reports." Environmental Economics 7, no. 1 (March 24, 2016): 87–96. http://dx.doi.org/10.21511/ee.07(1).2016.11.

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This article aims to investigate the users’ perception of decision-usefulness of environmental reports produced by listed South African companies. The results of this questionnaire survey indicate that the users do read environmental reports, and that they employ the reports for making various decisions for various purposes such as education or research, own knowledge and to hold companies accountable. In addition, environmental reports are also used, to a lesser extent, to decide whether or not to; buy a company’s products, invest or disinvest from a company, partner with a company, support or launch action against a company. The results further indicate that users generally perceive environmental reports to be useful for the purpose which they were used, as most users perceive them to be understandable and relevant, and to a lesser extent reliable, timely, verifiable and comparable. The results also reveal that most users are not satisfied with the decision-usefulness of the environmental reports. They thus provide various suggestions for improvement of the reports, most of which focus on the reliability and relevance of the reports. Taken together, the results indicate that users perceive the environmental reports produced by listed South Africa companies to be decision-useful, however there is a need for improvement of the reports particularly regarding their reliability
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21

Kuiper, S. "Gender Representation in Corporate Annual Reports and Perceptions of Corporate Climate." Journal of Business Communication 25, no. 3 (June 1, 1988): 87–94. http://dx.doi.org/10.1177/002194368802500307.

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22

Tsalis, Thomas A., Ioannis E. Nikolaou, Fotini Konstantakopoulou, Ying Zhang, and Konstantinos I. Evangelinos. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports." Economic Analysis and Policy 66 (June 2020): 63–75. http://dx.doi.org/10.1016/j.eap.2020.02.009.

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23

Keegan, Mary, and François Degeorge. "Corporate Governance Reports: Audit committees – a study in European corporate governance." Corporate Governance: An International Review 6, no. 2 (April 1998): 116–18. http://dx.doi.org/10.1111/1467-8683.00091.

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24

Clayton, Alexandra F., Jayne M. Rogerson, and Isaac Rampedi. "Integrated reporting vs. sustainability reporting for corporate responsibility in South Africa." Bulletin of Geography. Socio-economic Series 29, no. 29 (September 1, 2015): 7–17. http://dx.doi.org/10.1515/bog-2015-0021.

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AbstractLarge corporates have come under increasing pressure to conduct their business in a more transparent and responsible manner. In order for business to fulfil its obligations under the ethic of accountability stakeholders must be given relevant, timely, and understandable information about their activities through corporate reports. The conventional company reports on annual financial performance, sustainability and governance disclosures often fail to make the connection between the organisation’s strategy, its financial results and performance on environmental, social and governance issues. Recognising the inherent shortcomings of existing reporting models, there is a growing trend to move towards integrated reporting. South Africa has been one of the most innovative countries in terms of integrated corporate reporting. Since 2010 companies primarily listed on the country’s major stock exchange have been required to produce an integrated report as opposed to the former sustainability report. The aim in this study is to review the development of integrated reporting by large corporates in South Africa and assess the impact of the required transition from sustainability reporting to integrated reporting on non-financial disclosure of eight South African corporates using content analysis of annual reports.
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25

Bondi, Marina. "The future in reports." Pragmatics of professional discourse 7, no. 1 (April 7, 2016): 57–81. http://dx.doi.org/10.1075/ps.7.1.03bon.

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Company disclosures are often looked at as narrative rather than argumentative or directive texts. And yet “irrealis” statements – references to future or hypothetical processes – do play a role and contribute greatly to the construction of corporate identity. Combining a corpus and a discourse perspective, the paper looks at references to the future in a corpus of CSR (corporate social responsibility) reports. After a preliminary analysis of frequency data, a case study of markers of futurity is presented, focusing on ways of expressing prediction or commitment, together with attitudinal values or evaluations of importance. Keywords and phraseology are studied to highlight how prediction and commitment statements are used to legitimize the company’s (past) conduct.
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26

Chiang, Hsiangtsai, Li-Jen He, and Cang-Fu Shiao. "Financial Reports Quality and Corporate Social Responsibility." Asian Economic and Financial Review 5, no. 3 (2015): 453–67. http://dx.doi.org/10.18488/journal.aefr/2015.5.3/102.3.453.467.

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27

Buccirossi, Paolo, Giovanni Immordino, and Giancarlo Spagnolo. "Whistleblower rewards, false reports, and corporate fraud." European Journal of Law and Economics 51, no. 3 (April 29, 2021): 411–31. http://dx.doi.org/10.1007/s10657-021-09699-1.

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AbstractIt is often claimed that rewards for whistleblowers lead to fraudulent reports, but for several US programs this has not been a major problem. We model the interaction between rewards for whistleblowers, sanctions against fraudulent reporting, judicial errors, and standards of proof in the court case on a whistleblower’s allegations and the possible follow-up for fraudulent allegations. Balancing whistleblower rewards, sanctions against fraudulent reports, and courts’ standards of proof is essential for these policies to succeed. When the risk of retaliation is severe, larger rewards are needed and so are tougher sanctions against fraudulent reports. The precision of the legal system must be sufficiently high, hence these programs are not viable in weak institution environments, where protection is imperfect and court precision low, or where sanctions against false reporting are mild.
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28

Caliskan, Arzu Ozsozgun, and Emel Esen. "Readability of corporate reports and impression management." Pressacademia 7, no. 1 (September 1, 2018): 300–302. http://dx.doi.org/10.17261/pressacademia.2018.902.

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29

Bernstein, Judith R. "Corporate Annual Reports in Academic Business Libraries." College & Research Libraries 47, no. 3 (May 1, 1986): 263–73. http://dx.doi.org/10.5860/crl_47_03_263.

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30

Vogel, Radek. "Credibility-boosting devices in corporate annual reports." Brno studies in English, no. 2 (2019): [217]—236. http://dx.doi.org/10.5817/bse2019-2-11.

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31

Kaptein, Muel. "Ethical Guidelines for Compiling Corporate Social Reports." Journal of Corporate Citizenship 2007, no. 27 (September 1, 2007): 71–90. http://dx.doi.org/10.9774/gleaf.4700.2007.au.00008.

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32

Al‐Ajmi, Jasim. "Investors' use of corporate reports in Bahrain." Managerial Auditing Journal 24, no. 3 (March 20, 2009): 266–89. http://dx.doi.org/10.1108/02686900910941140.

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33

Birkin, Frank, and Helle Bank Jørgensen. "Corporate Environmental Reports as Wealth Appropriation Statements." Environmental Management and Health 5, no. 3 (September 1994): 23–27. http://dx.doi.org/10.1108/09566169410059513.

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34

Song, Yun, Hongqu He, and Buwen Cao. "Media Coverage, CEO Age and Corporate Performance in Big Data Environment." E3S Web of Conferences 251 (2021): 02018. http://dx.doi.org/10.1051/e3sconf/202125102018.

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This study analyzes the influence of CEO age on corporate performance under the big data environment and the role of media coverage in this relationship by taking the A-share listed companies from 2009 to 2019 as research objects. Our results show that in the low-speed developing enterprises, the older the CEO, the higher the level of corporate performance. Positive and neutral media reports positively affect corporate performance, whereas negative media reports negatively affect corporate performance. Media reports (including positive, negative, and neutral media reports) weaken the influence of CEO age on corporate performance
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35

Pramardhikasari, Ellensia, and Indira Januarti. "ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)." JURNAL AKUNTANSI DAN AUDITING 15, no. 2 (October 6, 2019): 138–49. http://dx.doi.org/10.14710/jaa.15.2.138-149.

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The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.
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36

VAN DER PLOEG, LIDEWIJ, and FRANK VANCLAY. "CREDIBLE CLAIM OR CORPORATE SPIN?: A CHECKLIST TO EVALUATE CORPORATE SUSTAINABILITY REPORTS." Journal of Environmental Assessment Policy and Management 15, no. 03 (September 2013): 1350012. http://dx.doi.org/10.1142/s1464333213500129.

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In response to the establishment of universally-accepted principles about sustainability and corporate social responsibility (CSR), corporations are now producing Sustainability Reports (SRs). Corporations are expected to document their positive and negative impacts on society. However, the veracity of the information in these reports is being questioned. To what extent is it greenwashing? While the Global Reporting Initiative (GRI) provides a framework for reporting, effective mechanisms to evaluate reports are lacking. We propose a Sustainability Reporting Assessment Checklist of 10 questions as a functional tool for use by stakeholders to evaluate the content of SRs. For a demonstration of the effectiveness of the checklist, it is applied to a real but anonymous company. The questions cover: accessibility; readability; the use of an established framework (e.g. GRI); incorporation of CSR and sustainability into long-term strategy; consideration of all relevant aspects of operations; use of evidence to support claims; documented stakeholder engagement; supply chain responsibility; documented impacts on all stakeholders (including vulnerable groups and negatively affected groups); and assurance assessment.
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37

Landrum, Nancy E., and Brian Ohsowski. "Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports." Business Strategy and the Environment 27, no. 1 (November 15, 2017): 128–51. http://dx.doi.org/10.1002/bse.1989.

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38

GRANLUND, MARKUS, KARI LUKKA, and JAN MOURITSEN. "INSTITUTIONALISED JUSTIFICATION OF CORPORATE ACTION: INTERNATIONALISATION AND THE EU IN CORPORATE REPORTS." Scandinavian Journal of Management 14, no. 4 (December 1998): 433–58. http://dx.doi.org/10.1016/s0956-5221(97)00046-8.

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39

Khlif, Hichem, Achraf Guidara, and Mohsen Souissi. "Corporate social and environmental disclosure and corporate performance." Journal of Accounting in Emerging Economies 5, no. 1 (February 2, 2015): 51–69. http://dx.doi.org/10.1108/jaee-06-2012-0024.

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Purpose – The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country). Design/methodology/approach – The sample consists of 168 annual reports spanning from 2004 to 2009. A content analysis of companies’ annual reports is used to measure the extent of voluntary social and environmental disclosure. Findings – Results show that social and environmental disclosure has a significant positive effect on corporate performance only in the South African setting. Originality/value – The findings emphasize the need to explicitly consider the legal and institutional setting prevailing in each context. For instance, social and environmental organizations in South Africa enjoy more power to influence companies’ social and environmental reporting policy, whereas, their counterparts in Morocco, enjoy less power to place pressure on companies to incorporate social and environmental considerations into business operations.
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40

Perlin, Marcelo S., Guilherme Kirch, and Daniel Vancin. "Accessing financial reports and corporate events with GetDFPData." Brazilian Review of Finance 17, no. 3 (October 15, 2019): 85. http://dx.doi.org/10.12660/rbfin.v17n3.2019.78654.

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<p>This paper presents and discusses the contributions and usage of GetDFPData, which is an open and free software for accessing corporate data from the Brazilian financial exchange, B3. The distribution and popularization of an open-source algorithm for gathering and managing financial data can improve finance research and practice in two ways. First, it increases the number and quality of research in accounting and corporate finance. Secondly, it provides retail investors with reliable data that may help their allocation decisions. Initially, we analyze the use of this kind of data in a list of recent publications to show the relevance of financial reports and corporate events data for research in the fields of accounting and finance. Finally, we illustrate the use of GetDFPData in large-scale research, an empirical and reproducible example of a corporate finance study.</p>
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41

Madugba, Joseph U., E. Ben-Caleb, T. U. Agburuga, W. C. Ani, S. L. Jegede, and S. O. Fadoju. "Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria." International Journal of Financial Research 12, no. 1 (December 25, 2020): 310. http://dx.doi.org/10.5430/ijfr.v12n1p310.

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Environmental reporting is crucial for corporate survival as it builds corporate image, but certain procedures and regulations must be put in place to guide such reporting. Accordingly, this study examined environmental reporting and sustainability reports by oil companies in Nigeria with the aim of assessing the relationship between corporate environmental reporting and determinant of sustainability reports. Ex-post-facto and survey research design were adopted and data were sourced from structured questionnaires administered to corporate respondents and a 56 item sustainability reporting index adapted from the Global Reporting Initiative. Descriptive statistics were carried out, one way and two factors ANOVA and Post hoc test were all conducted. The study provided evidence of a positive and significant variation between corporate environmental reporting and determinants of sustainability reports in petroleum companies in Nigeria. The study recommended that management of petroleum companies should ensure compliance with corporate sustainability reporting.
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42

Madugba, Joseph U., E. Ben-Caleb, T. U. Agburuga, W. C. Ani, S. L. Jegede, and S. O. Fadoju. "Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria." International Journal of Financial Research 12, no. 1 (December 25, 2020): 310. http://dx.doi.org/10.5430/ijfr.v12n1p310.

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Environmental reporting is crucial for corporate survival as it builds corporate image, but certain procedures and regulations must be put in place to guide such reporting. Accordingly, this study examined environmental reporting and sustainability reports by oil companies in Nigeria with the aim of assessing the relationship between corporate environmental reporting and determinant of sustainability reports. Ex-post-facto and survey research design were adopted and data were sourced from structured questionnaires administered to corporate respondents and a 56 item sustainability reporting index adapted from the Global Reporting Initiative. Descriptive statistics were carried out, one way and two factors ANOVA and Post hoc test were all conducted. The study provided evidence of a positive and significant variation between corporate environmental reporting and determinants of sustainability reports in petroleum companies in Nigeria. The study recommended that management of petroleum companies should ensure compliance with corporate sustainability reporting.
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43

Wu, Shilei, Hongjie Zhang, and Taoyuan Wei. "Corporate Social Responsibility Disclosure, Media Reports, and Enterprise Innovation: Evidence from Chinese Listed Companies." Sustainability 13, no. 15 (July 29, 2021): 8466. http://dx.doi.org/10.3390/su13158466.

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Given the limited response of enterprises to China’s national policy on the compulsory disclosure of corporate social responsibility (CSR), a deviation has occurred between policy orientation and reality. To explore the reasons behind this deviation, we investigated whether different types of media reports play an intermediary role in the process of CSR affecting corporate innovation based on the data of the companies listed on China’s Shenzhen Stock Exchange and Shanghai Stock Exchange from 2010 to 2019. The results show that the disclosure of CSR by the listed companies can significantly promote corporate innovation, which provides theoretical support for the national compulsory disclosure of CSR. Newspaper media reports and online media reports not only directly promote corporate innovation but also form a positive mediation path in the CSR disclosure and the promotion of corporate innovation. Further analysis shows that, among the five aspects of CSR, the disclosure of employee responsibility had the greatest effect on the corporate innovation, whereas the disclosure of social contribution responsibility only had a short-term inhibitory effect. Both newspaper media and online media reports on CSR disclosure were beneficial to corporate innovation. Positive and neutral reports may play the role of media governance to promote corporate innovation, whereas negative reports can restrain corporate innovation due to the market pressure effect produced by them, which also provides the basis for media supervision by the state.
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44

Joanne Shaza Janang, Corina Joseph, and Roshima Said. "Corporate Governance and Corporate Social Responsibility Society Disclosure: The Application of Legitimacy Theory." International Journal of Business and Society 21, no. 2 (July 21, 2020): 660–78. http://dx.doi.org/10.33736/ijbs.3281.2020.

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It is important for companies to adhere to society’s values by engaging in corporate social responsibility activities to remain legitimate, which in turn, translated into disclosures in annual reports. Corporate governance mechanisms have been used as explanatory factors in determining the level of disclosures. This paper aims to determine the influence of corporate governance mechanisms on the society disclosure in Malaysian companies’ annual reports using the legitimacy theory. The level of society disclosure is examined against the Modified Society Disclosure Index (MoSDI), which was developed based on the society indicatorof Global Reporting Initiative Version 4.0, preliminary observation on the 2016 NACRA winners’ annual reports and past literature. The analysis involved 234 top Malaysian companies’ annual reports from 2014 to 2016. The results found that audit committee, independent directors, and size are significantly associated withthe level of society disclosure. By complying with good corporate governance practice, awareness can be raised and preventive measures can be taken in addressing society’s issues through proper society disclosure.The legitimacy gap can be reduced via the society disclosure.
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45

Giorgi Jolia, Giorgi Jolia. "Fundamental Reports on Corporate Governance of the United Kingdom." Economics 105, no. 4-5 (May 8, 2022): 204–16. http://dx.doi.org/10.36962/ecs105/4-5/2022-204.

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Establishing sound corporate governance standards are considered to be one of the prominent concept of the financial sector. Substantial corporate governance reforms first have begun in the United Kingdom in the early 1990s. As a result, number of analytical reports were submitted, which later became foundation of the modern corporate governance. The idea was to increase investor’s trust and confidence, improve financial market stability, and increase transparency and accountability amongst shareholders and executives of companies. The first attempt in this direction is believed to be the Cadbury Report, which pioneered the high standards of corporate governance into the financial market and established the progressive method of "comply or explain", obliging the companies listed on the London Stock Exchange to clearly provide in their annual reports how they complied with the requirements or explain the cause of deviation from them. After the Cadbury Report many tried to further enrich and perfect the principles of the corporate governance, namely: the Greenbury Report mainly concentrated on the remuneration of executives as well as on aligning the interests of executives and shareholders; the Hampel Report highligthed the importance of the protection of the interests of employees, consumers, creditors and stakeholders; the UK Combined Governance Code revisited standards of the composition of the board of directors, their remuneration, accountability and compliance with auditing requirements; the Turnbull Report focused on the internal financial and operational control and risk management; the Higgs Report challanged the composition of non-executive directors, their roles, duties and efficiency of their activities; the Walker Review addressed the problems existing in the banking and financial sectors; the Stewardship Code promoted enhanced involvement of institutional investors; the Corporate Governance Code set forth principles of sound governance and efficiency of the board of directors, accountability with and reporting to the shareholders; the Hampton-Alexander Review concentrated on improving gender balance and representation in the board of directors; and the last but not least, the Parker Review encouraged ethnocultural diversity in the board of directors. The purpose of this article is to provide a brief overview of each report, highlight their main principles and outline what was the foundation of modern corporate governance. Keywords: Shareholder, Director, Investor, Corporate Governance, Corporate Governance Code, Corporation, Management, Principle, Risk, Standard.
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46

Khuong, Nguyen Vinh, Thai Hong Thuy Khanh, Phung Anh Thu, and Bui Ngoc Linh. "Corporate Environmental Disclosure Practices in Vietnam." Research in World Economy 11, no. 1 (March 6, 2020): 143. http://dx.doi.org/10.5430/rwe.v11n1p143.

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The purpose of the paper is to examine the extent of corporate environmental disclosure (CED) made by some major Vietnam listed firms (VLFs) on their annual reports, corporate governance reports and sustainability reports (if any) for the years 2017 to 2018 since some firms have not published sustainability reports for the year 2018 yet. And study also aims to support people with the overview of the importance and level impact of CED for business operations and stakeholders as well. Hence, with the theoretical framework of CED, international experience of CED, and the examination of situation of CED of some major VLFs in Vietnam, we would like to create the motivation, aspiration for readers to learn more about CED so that the form of disclosing environmental information will become familiar with other company annual reports.
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47

Gunawan, Juniati, and Devica Pratiwi. "Corporate Social Responsibility, Corporate Governance, and Corporate Financial Performance." Indonesian Management and Accounting Research 16, no. 1 (December 28, 2020): 49–70. http://dx.doi.org/10.25105/imar.v16i1.7887.

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This paper aims to analyze the influence of corporate social responsibility disclosures (CSRD) by corporate governance (CG) as a moderating variable on corporate financial performance (CFP). The CSRD were measured by the United Nations Environment Programme (UNEP) items and CG practices were evaluated by the Corporate Governance Perception Index (CGPI). The sample of 108 annual reports from 2011 to 2014, which were listed in the ‘Indonesia Most Trusted Companies Awards’ were analyzed through 2012 to 2015 SWA magazine. The moderated regression test was applied to analyze the corporate social responsibility disclosure (CSRD) to CFP, moderated by CG. The CFP were proxied by return on assets (ROA) and return on equity (ROE). This study reveals that CSRD has a significant positive influence to the company's ROA and ROE, and CG has been found weakening the relation between CSRD in influencing the ROA and ROE.
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Isha Arora and Navjot Singh. "Prediction of Corporate Bankruptcy using Financial Ratios and News." International Journal of Engineering and Management Research 10, no. 5 (October 28, 2020): 82–87. http://dx.doi.org/10.31033/ijemr.10.5.15.

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A corporate’s insolvency can have catastrophic effects on not only the corporate but also on the returns of its lenders and investors. Predicting bankruptcy has been one of the most sought-after areas for researchers for many decades. This study involves predicting the bankruptcy of the United States corporates using financial ratios and news data. The financial ratios of the companies were extracted from yearly financial reports of the companies, and the news data of the companies was scrapped from online newspapers, reports and articles using Google News. The news data was analyzed for negative and positive sentiments. The sentiment scores, along with the financial ratios of the companies, were given as features to the machine learning models. Various models were analyzed for their results such as Random Forest, Logistic Regression and Support Vector Machines (SVM). The study finds the best results from the random forest model with an accuracy of 90%. Moreover, the significant feature importance of the sentiment score given by the model proves that unstructured data, such as news, can play a crucial part in predicting bankruptcy in conjunction with the structured data, such as financial ratios.
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sharma, Manisha, and Dr Anita Rana. "A Comparative Study of Committee’s Reports on Corporate Governance in India." Journal of Corporate Finance Management and Banking System, no. 23 (May 27, 2022): 36–54. http://dx.doi.org/10.55529/jcfmbs23.36.54.

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After the corporate world distorted due to various scandals, magnitude of corporate governance has been increasing continuously. Corporate Governance is termed as a detailed disclosure of information and an account of an organization’s economic situation, performance, proprietorship and governance, relationship with shareholders and obligation to business ethics and values. Corporate governance acts as a link between shareholders, stakeholders, and board of directors. It should be able to rebuild the trust and confidence of management and the company to the shareholders in the company. From 1991 to till today, corporate governance has gone through many stages for example committees were formed, new rules, regulations, acts, or revised laws came into existence. Since 1991 corporate governance has continuously been evolved to increase transparency, to match with world’s standard, improve and provide strength to companies in India to withstand with world’s companies. The main objective of this research paper is to analyse and compare various committee’s recommendations on corporate governance in India from Indian’s perspective, reports of SEBI and MCA were used for the comparison .
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50

sharma, Manisha, and Dr Anita Rana. "A Comparative Study of Committee’s Reports on Corporate Governance in India." Journal of Corporate Finance Management and Banking System, no. 23 (May 27, 2022): 36–51. http://dx.doi.org/10.55529/jcfmbs.23.36.51.

Full text
Abstract:
After the corporate world distorted due to various scandals, magnitude of corporate governance has been increasing continuously. Corporate Governance is termed as a detailed disclosure of information and an account of an organization’s economic situation, performance, proprietorship and governance, relationship with shareholders and obligation to business ethics and values. Corporate governance acts as a link between shareholders, stakeholders, and board of directors. It should be able to rebuild the trust and confidence of management and the company to the shareholders in the company. From 1991 to till today, corporate governance has gone through many stages for example committees were formed, new rules, regulations, acts, or revised laws came into existence. Since 1991 corporate governance has continuously been evolved to increase transparency, to match with world’s standard, improve and provide strength to companies in India to withstand with world’s companies. The main objective of this research paper is to analyse and compare various committee’s recommendations on corporate governance in India from Indian’s perspective, reports of SEBI and MCA were used for the comparison .
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