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5.893  Articles
1 of 590 pages  |  10  records  |  more records»
AbstractOrientation: The emergence and adoption of integrated reporting (IR) opens up a new agenda for improving the level of environmental disclosures, especially for listed companies. This study explores the environmental information disclosed by mining... see more

AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings are... see more

AbstractBackground: The corporate governance structure has employed a number of multiple empirical techniques that have influenced many organisations worldwide. War Child in Uganda, an independent international organisation, faced a number of financi... see more

AbstractHigher education institutions are faced with many challenges in fulfilling their core mandate of teaching, research and community engagement. To achieve this, strong, sound and visionary institutional leadership is required, which should be embedd... see more

AbstractOrganisations are increasingly realising that they are members of a wider community and must therefore behave in a responsible manner. The boards of directors of organisations play a critical role in ensuring that companies conduct their business ... see more

AbstractStakeholder demands and the introduction of the ‘triple bottom line’ as a means of reporting corporate performance, make it critical that South African companies assess why they should undertake corporate responsibility initiatives. This explorato... see more

AbstractThe under-reporting of sexual abuse reduces the chances of winning the battle against sexual abuse of women and children in Zimbabwe. It leaves girl children powerless and vulnerable, despite the country’s determination to put an end to injustice ... see more

The objective of this study is to assess the extent of integrated reporting (IR) practice with reference to the disclosure pattern and to examine its association with financial performance and market growth in the voluntary disclosure of manufacturing com... see more

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR ... see more

1 of 590 pages  |  10  records  |  more records»