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Displaying 14 articles of 14 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

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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

Non-Financial KPI In The Context Of Business Management Decision-Making In Innovative Economy

T. A. Burkina
,
Y. P. Grabozdin
,
T. E. Tatarovskaya

Keywords: Innovative economy, management decisions, non-financial KPI, non-financial information, non-financial reporting

Article no: 92

Pages 769-779

Doi: 10.15405/epsbs.2021.04.02.92

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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

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 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

Accountability, Transparency Of Financial Reporting And Acceptance Of Zakat

Sri Rahayu
,
Heny Tri Astuti Kurnianingsih
,
Farida Khairani Lubis

Keywords: Level of acceptance Zakat, accountability, financial report transparency.

Article no: 36

Pages 291-300

Doi: 10.15405/epsbs.2020.03.03.36

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