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Displaying 10 articles of 42 total result(s).

Original Article

The Discount Rate At The Evaluation Of Fair Value Of Financial Instruments

O. S. Aksinina
,
O. A. Naumova

Keywords: International financial reporting standards, fair value, financial instruments, discounting method, risk premium

Article no: 87

Pages 686-694

Doi: 10.15405/epsbs.2020.04.87

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Original Article

Company Environmental Reporting: Experience And Prospects Of Practice In The Russian Federation

O.N. Potasheva
,
N.A. Arkhipova
,
G.A. Shatunova

Keywords: Environmental reporting, integrated reporting, non-financial reporting, stakeholders, transparency, quality of reporting.

Article no: 78

Pages 790-800

Doi: 10.15405/epsbs.2019.03.78

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Original Article

The Forming Of Non-Financial Reporting: Challenges And Opportunities

T. Korneeva*
,
V. Kozhuhova
,
O. Potasheva

Keywords: Integrated reporting, non-financial reporting, environmental reporting, strategic reporting, transparency, the quality of reporting

Article no: 61

Pages 423-429

Doi: 10.15405/epsbs.2020.03.61

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Original Article

 Audit Committee Characteristics and Financial Reporting Quality: Nigerian Non-Financial Listed Firms

Muhammad Umar Kibiya
,
Ayoib Che Ahmad
,
Noor Afza Amran

Keywords: Audit Committee; expertise; share ownership; accrual quality; independence; financial reporting

Article no: 106

Pages 753-760

Doi: 10.15405/epsbs.2016.08.106

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Original Article

Voluntary Carbon Disclosure And Firm Value: Evidence From Malaysian Carbon-Intensive Industries

Noor Raida Abd Rahman
,
Siti Zaleha Abdul Rasid
,
Rohaida Basiruddin

Keywords: Carbon disclosure, MYCarbon GHG reporting guidelines, firm performance, market value, signalling theory

Article no: 23

Pages 218-229

Doi: 10.15405/epsbs.2018.07.02.23

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Original Article

Factors Influencing Enviromental Disclosure Among Plantation Companies In Malaysia

Nik Amalena Najebah Nik Azman
,
Sharina Mohd Salleh
,
Muhammad Adib Eyzmir Mohamad Azhar
,
Nur Farlisa Haznim Mohd Saupi
,
Nurul Liyana Kairon Muzakir
,
Nurul Shafeena Mansor

Keywords: Environmental reporting, plantation companies, environmental disclosure, board composition, firm characteristics

Article no: 10

Pages 83-92

Doi: 10.15405/epsbs.2020.12.05.10

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