European Proceedings Logo
Displaying 10 articles of 42 total result(s).

Original Article

Integrated Environmental Accounting System Creation

O. N. Potasheva*
,
T. E. Tatarovskaya
,
Yu. A. Tatarovsky

Keywords: Non-financial reporting, environmental reporting, integrated reporting, strategic reporting, transparency, sustainable development

Article no: 50

Pages 345-352

Doi: 10.15405/epsbs.2020.03.50

>View as HTML >Abstract >Download PDF
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

>View as HTML >Abstract >Download PDF
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

>View as HTML >Abstract >Download PDF
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

>View as HTML >Abstract >Download PDF
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

>View as HTML >Abstract >Download PDF
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

>View as HTML >Abstract >Download PDF
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

>View as HTML >Abstract >Download PDF

We care about your privacy

We use cookies or similar technologies to access personal data, including page visits and your IP address. We use this information about you, your devices and your online interactions with us to provide, analyse and improve our services. This may include personalising content or advertising for you. You can find out more in our privacy policy and cookie policy and manage the choices available to you at any time by going to ‘Privacy settings’ at the bottom of any page.

Manage My Preferences

You have control over your personal data. For more detailed information about your personal data, please see our Privacy Policy and Cookie Policy.

These cookies are essential in order to enable you to move around the site and use its features, such as accessing secure areas of the site. Without these cookies, services you have asked for cannot be provided.

Third-party advertising and social media cookies are used to
(1) deliver advertisements more relevant to you and your interests;
(2) limit the number of times you see an advertisement;
(3) help measure the effectiveness of the advertising campaign; and
(4) understand people’s behavior after they view an advertisement.
They remember that you have visited a site and quite often they will be linked to site functionality provided by the other organization. This may impact the content and messages you see on other websites you visit.