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Displaying 10 articles of 42 total result(s).

Original Article

 Events after Reporting Period, Misstatements and Earnings Deviation between Quarterly and Annual Accounts

Saidatunur Fauzi Saidin
,
Mazrah Malek
,
Daing Nasir Ibrahim
,
Phua Lian Kee

Keywords: Events after reporting period; earnings reliability; interim reporting; misstatements; quarterly accounts

Article no: 64

Pages 450-456

Doi: 10.15405/epsbs.2016.08.64

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Original Article

Integrated Reporting As A New Approach To Characteristics Of The Business-Unit

T.A. Korneeva
,
O.N. Potasheva
,
T.E. Tatarovskaya

Keywords: Integrated reporting, non-financial statements, financial statements, strategic statements, stockholders, transparency.

Article no: 66

Pages 666-676

Doi: 10.15405/epsbs.2019.03.66

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Original Article

Audit Committee Characteristics and Environmental Disclosure Quality Among Malaysian Environmentally Sensitive Industries

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Amirul Syafiq Mohammad Zaidi
,
Heranya A/P Thirunakkarasu
,
Muhammad Azri Abrahem
,
Thatcchayini A/P Koru

Keywords: Environmental reporting, environmentally sensitive industries, environmental disclosure quality, audit committee

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2020.12.05.1

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Original Article

Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies

Guo Qian
ORCiD ,
Raedah Sapingi
ORCiD ,
Norhayati Mat Husin
ORCiD

Keywords: Firm performance, integrated reporting disclosure quality, Japanese listed companies

Article no: 13

Pages 150-164

Doi: 10.15405/epfe.23081.13

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Original Article

Integrated Reporting Indicators: Unification As The Basis For Sustainability Assessment

X.Yu. Kotova
,
T.V. Pashchenko

Keywords: Sustainable development, management and integrated reporting, integrated reporting standard.

Article no: 32

Pages 312-325

Doi: 10.15405/epsbs.2019.03.32

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Original Article

ESG-Risks Assessment As A Factor Of Oil And Gas Companies Economic Security

T. Korneeva
,
V. Kozhuhova
,
N. Arkhipova

Keywords: Economic security, non-financial reporting, environmental risks, social risks, governance risks, risk assessment

Article no: 84

Pages 662-671

Doi: 10.15405/epsbs.2020.04.84

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Original Article

Financial Analysis Of Corporate Reporting To Assess The Companys Potential

Viktor Moiseev
,
Pavel Kozlov
,
Elena Berezhnaya
,
Viktor Glaz
,
Olga Berezhnaya*

Keywords: Chemical industry, financial analysis, regional economy, corporate reporting.

Article no: 50

Pages 362-371

Doi: 10.15405/epsbs.2019.12.04.50

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Original Article

Discourse Marker In Mass Media Texts

Elena Klemenova
,
Margarita Ereshchenko
,
Igor Kudryashov

Keywords: Discursive markers, inter-personal relations between journalist and reader, pragmatics, semantics, text of analytical reporting

Article no: 141

Pages 1109-1116

Doi: 10.15405/epsbs.2021.05.02.141

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