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Displaying 10 articles of 42 total result(s).

Original Article

Development Of Malaysian Zakat Administration And Financial Reporting Of Zakat Institutions

Raedah Sapingi
,
Sherliza Puat Nelson
,
Siti Normala Sheikh Obid

Keywords: Reporting practices, historical background, structures of ZIs, zakat administration

Article no: 11

Pages 93-105

Doi: 10.15405/epsbs.2020.12.05.11

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Original Article

Standards For Forming Non-Financial Reporting: Practice Of Application In Russia

N. Arkhipova*
,
D. Gafurova
,
O. Potasheva

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

Article no: 35

Pages 246-252

Doi: 10.15405/epsbs.2020.03.35

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Original Article

The Impact of Corporate Governance Regulations on Board Independence and Quality of Financial Information Reporting: A Proposed Study

Mohd.Yussoff Ibrahim
,
Ayoib Che Ahmad
,
Satirenjit Kaur Johl
,
Haseeb Ur Rahman

Keywords: Corporate Governance; Separate Leadership; Independent chair; Proportion of independent directors; Reporting Quality of financial information

Article no: 107

Pages 761-768

Doi: 10.15405/epsbs.2016.08.107

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Original Article

The Role of Management Accounting System to Enhance the Sustainable Financial Reporting

Alhamdi Mohammed
ORCiD ,
Suzana Sulaiman
ORCiD ,
Norlaila Md Zin
ORCiD

Keywords: Blockchain Technology, Management Accounting Systems, PLS-SEM, Sustainable Financial Reporting, SMEs, Smart-PLS 4

Article no: 96

Pages 1193-1210

Doi: 10.15405/epsbs.2023.11.96

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Original Article

International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis

Luminita Gabriela Istrate
,
Bogdan Stefan Ionescu

Keywords: International financial reporting standards, national regulations, relevance of accounting information, financial performance

Article no: 22

Pages 247-256

Doi: 10.15405/epsbs.2019.01.02.22

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Original Article

Integrated Reporting: A Comparison Between Malaysian And Singapore Public Listed Companies

Nurul Wahida Abdullah
,
Norhayati Mat Husin
,
Sharina Mohamad Salleh
,
Bakhtiar Alrazi

Keywords: Integrated reporting, Malaysia, Singapore, content elements, guiding principles

Article no: 11

Pages 97-107

Doi: 10.15405/epsbs.2018.07.02.11

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Original Article

Сompany’s Image: Evidences By Cross-Country Analysis Of Information’s Disclosure On Intangible Assets

Kaz Mikhail

Keywords: Activity approach, values, intangible assets, cross-country analysis, corporate reporting

Article no: 23

Pages 198-205

Doi: 10.15405/epsbs.2018.04.23

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Original Article

Mandatory Sustainability Reporting in Malaysia: Impact and Internal Factors

Chong Chie Wong
,
Dayana Jalaludin
,
Lian Kee Phua

Keywords: Mandatory sustainability reporting, institutional theory, resource-based theory. impression management, Malaysia

Article no: 47

Pages 469-480

Doi: 10.15405/epsbs.2019.08.47

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