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Displaying 18 articles of 18 total result(s).
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

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

Information Transparency And Its Role In Corporate Management

O. Y. Kuzmina*
,
M. E. Konovalova
,
I. N. Pervoy

Keywords: Information transparency, corporate management, digitization, information disclosure, market capitalization

Article no: 30

Pages 213-219

Doi: 10.15405/epsbs.2020.03.30

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Original Article

Audit Committee Experts and Mandatory Disclosure Transparency of Malaysian Government Linked Companies

Muhammad Iqmal A Manap
,
Nur Shuhada Ya’acob
,
Bakhtiar Alrazi

Keywords: Audit committee, expertise, mandatory disclosure transparency, disclosure index, GLCs, Malaysia

Article no: 13

Pages 119-130

Doi: 10.15405/epsbs.2020.12.05.13

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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

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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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

Transparency In Criminal Proceedings: Safeguardding The Interests Of Society And State

Nina S. Manova
,
Marina A. Baranova
,
Nikita V. Spesivov

Keywords: Accessibility of information, activities of investigative bodies and courts, publicity of trial, secrecy of investigation, transparency of criminal proceedings

Article no: 67

Pages 418-423

Doi: 10.15405/epsbs.2022.01.67

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Original Article

Corporate Transparency As An Investor Protection Tool: Evidence From Russia

Andrei Ankudinov
,
Elvira Khairullina

Keywords: Corporate transparency, transparency rating, investor protection, opaque market, empirical analysis, Russian companies

Article no: 99

Pages 861-868

Doi: 10.15405/epsbs.2019.03.02.99

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Original Article

Transparency Of Russian Companies And Their Activity Decrease In The Financial Markets

B. S. Bataeva*
,
I. N. Tkachenko

Keywords: Economic sanctions, corporate governance, financial market, delisting, buyback, transparency

Article no: 212

Pages 1474-1481

Doi: 10.15405/epsbs.2020.03.212

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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

Influence Of Corporate Governance On Financial Performance Of Russian State-Owned Companies

I.Yu. Belyayeva
,
K.P. Kharchilava
,
A.A. Bashindzhagyan

Keywords: Corporate governance, state-owned companies, corporate finance, board of directors, transparency.

Article no: 112

Pages 1115-1125

Doi: 10.15405/epsbs.2019.03.112

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Original Article

The Emergence Of Human Capital Disclosure: Exploring The Influence Of Board Composition

Nurul Nadiah Ahmad
,
Nurul Aunie Deraman
,
Nur Aqeelah Mohd Nasarudin
,
Syazana Aisyah Mokhtar
,
Angie Elsie Roger

Keywords: Human capital disclosure (HCD), board composition, PN17, transparency, Malaysia

Article no: 17

Pages 157-167

Doi: 10.15405/epsbs.2018.07.02.17

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