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Displaying 42 articles of 42 total result(s).
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

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

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

The Problem Of Risk Assessment In The Chemical Industry In Russian Region

Arkadiy Moiseev
,
Elena Berezhnaya
,
Vladimir Berezhnoy
,
Natalya Solovyova
,
Olga Berezhnaya*

Keywords: Chemical industry, risks, risk factors, risk assessment, annual reporting.

Article no: 51

Pages 372-378

Doi: 10.15405/epsbs.2019.12.04.51

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Original Article

Learn, Unlearn and Relearn – Insights from Corporate E-Waste Reporting Literature and Guidelines

Nik Amalena Najebah Nik Azman
ORCiD ,
Bakhtiar Alrazi
,
Sharina Mohd Salleh
ORCiD ,
Haslinda Yusoff
ORCiD

Keywords: E-waste, corporate reporting, literature review, GRI, SASB, Bursa Malaysia

Article no: 6

Pages 63-74

Doi: 10.15405/epfe.23081.6

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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

The Impact Of Corporate Governance On Internet Reporting In Asian Countries

Dasilah Nawang
,
Che Nurul Balqis Binti Che Alias
,
Fatin Normazlina Binti Mohd Fairuz
,
Helmee Bin Abdul Rahim

Keywords: Corporate governance, internet reporting, Asian countries

Article no: 12

Pages 106-118

Doi: 10.15405/epsbs.2020.12.05.12

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Original Article

Challenges of Gri Sustainability Disclosure Standards Adoption by Africa’s Two Largest Economies

Alhassan Haladu

Keywords: GRI (Global Reporting Initiative), sustainability disclosure, standard disclosures, general standard disclosure, specific standard disclosure

Article no: 1

Pages 1-12

Doi: 10.15405/epsbs.2019.08.1

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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

 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 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

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

Common Sustainability Matter Reporting Affect on Company Values in the Energy Sector

Rozitaayu Zulkifli
ORCiD ,
Kho Guan Khai
ORCiD ,
Angelina Anne Fernandez
ORCiD ,
Shamini Kandasamy
ORCiD

Keywords: Disclosure, Environment, Governance, Reporting, Sustainability

Article no: 95

Pages 1174-1192

Doi: 10.15405/epsbs.2023.11.95

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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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Original Article

A New Integrated Reporting’S 6-Capitals Scoring Index Towards Firm Financial Performance

Dayana Mastura Baharudin
,
Maran Marimuthu
,
Quah Wen Jie

Keywords: Bursa Malaysia, Financial International Integrated Reporting Council (IIRC), Integrated Report (IR), Malaysian oil and gas industry, public listed companies (PLCs), woman board of directors.

Article no: 12

Pages 136-151

Doi: 10.15405/epsbs.2020.10.12

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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

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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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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Original Article

Assessment Of The Financial Statement Accuracy For The Russian Companies Financial Security

T. A. Korneeva
,
N. S. Stakanova
,
T. G. Sheshukova

Keywords: Checking of counterparties and competitors, coefficient analysis, financial statement accuracy, main problem of audit, methods of reporting analysis

Article no: 108

Pages 907-917

Doi: 10.15405/epsbs.2021.04.02.108

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Original Article

Web-Based Sustainability Reporting: Evidence From State Islamic Religious Councils in Malaysia

Siti Fatimah Noor Minhad
ORCiD ,
Khairiah Ahmad
ORCiD ,
Zaharah Abdullah
ORCiD ,
Eley Suzana Kasim
ORCiD ,
Nor Aishah Mohd Ali
ORCiD ,
Nurul Hidayah Ahamad Nawawi
ORCiD

Keywords: Islam, religious bodies, sustainability reporting, uniformity, web-based disclosuret

Article no: 2

Pages 11-28

Doi: 10.15405/epsbs.2023.11.2

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