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Dissertations / Theses on the topic 'Corporate reporting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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1

Staub, Peter. "Corporate governance reporting /." Zürich : Schulthess Juristiche Medien, 2005. http://aleph.unisg.ch/hsgscan/hm00135029.pdf.

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2

Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting." Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.

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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between t
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3

Comyns, Breeda Bernadette. "Corporate sustainability reporting : towards an understanding of reporting quality." Thesis, University of Leeds, 2013. http://etheses.whiterose.ac.uk/5280/.

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Corporate sustainability reporting quality has been criticised as being unbalanced, presenting an overly positive view of the company or failing to address material issues. The purpose of this study is to provide an understanding of sustainability reporting, to observe the evolution of the quality of Greenhouse Gas (GHG) reporting and to propose how reporting quality issues may be addressed in future. A theoretical framework is developed which combines the legitimacy and accountability perspectives using Akerlof’s (1970) Market for Lemons theory. Akerlof’s approach is extended by differentiati
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4

Ndlovu, Bright. "Corporate Reporting : adoption of forward-looking reporting by Zimbabwean listed companies." University of South Africa, 2007. http://hdl.handle.net/10500/52.

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This study examines the disclosure of forward-looking information in annual reports of companies listed on Zimbabwe Stock Exchange (ZSE). It aims to determine if ZSE listed companies disclose forward-looking information and if they do disclose, how helpful the information is to the intended users of the annual report for decision making purposes? The factors proposed for the investigation are therefore disclosure and effectiveness of the forward-looking information. Since the annual reports represent the main source of voluntary disclosures of forward-looking information, the investigat
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5

Richard, Florian. "Beyond Corporate Social Responsibility Reporting and Indicators." Thesis, KTH, Mark- och vattenteknik (flyttat 20130630), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-171851.

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Over the past few years, the expectations of stakeholders regarding Sustainable Development have strengthened the importance of CSR or Sustainable Development practices in companies. In France, NRE laws and more recently the Grenelle Environment Forum required from companies to disclose and publish information on environmental, social and societal issues. On the international level, the Global Reporting Initiative gives a framework for CSR reporting. Companies tend to improve their CSR policies by setting action plans, objectives, and publishing dedicated reports. Subsequently, to assess their
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6

Tay, Joanne Siok Wan. "Corporate financial reporting : regulatory systems and comparability." Thesis, University of Exeter, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.386247.

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7

Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева, Tetiana Anatoliivna Vasylieva, et al. "Transparency of corporate reporting: key regulatory issues." Thesis, Lulu Press, Inc, 2017. https://essuir.sumdu.edu.ua/handle/123456789/80915.

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Ensuring transparency of corporate reporting is currently the targets of the integration processes in the accounting system at the global level. Transparent corporate reporting that highlights the company performance in all material aspects, in accordance with the requirements of the stakeholders is the product of convergent model of accounting and audit. Enhancing reporting requirements for transparency in the corporate environment is dictated by the need for more reliable, complete, timely, clear and comparable disclosure by companies to assess the risks and make informed investment decision
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8

Lee, Soojin. "News Media Coverage of Corporate Tax Avoidance and Corporate Tax Reporting." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4541/1/SSRN%2Did2603344.pdf.

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Drawing upon media agenda-setting theory and previous studies in organizational impression management, this paper empirically investigates the influence of tax avoidance news on corporate tax reporting. This study is based on the pronounced discontinuity in the amount of news articles related to tax avoidance in the United Kingdom over two periods (2010-2011 and 2012-2013). A difference-in-differences design is employed in order to enable a comparison of the media effects on those firms that have been reported in tax avoidance news versus those without media attention. Using a sample of annual
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9

Ahmed, Ahmed Hassan Ahmed. "Corporate Internet reporting in Egypt : practices and perceptions." Thesis, University of Dundee, 2013. https://discovery.dundee.ac.uk/en/studentTheses/3cd18720-8dcf-4276-9269-6cd6f706f2e6.

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The purpose of the present thesis is to provide a detailed descriptive account of recent Corporate Internet Reporting (CIR) practices amongst non-financial companies listed on the Egyptian Exchange (EGX), and explore the perceptions of both users and preparers of corporate information concerning this phenomenon in Egypt. The investigation involves: (i) a disclosure index analysis of CIR practices amongst the sampled companies at two points in time – December 2010 and December 2011 – in order to determine the extent of such practices and ascertain whether this has changed across time; (ii) inte
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10

Engvall, Tove. "Records roles in Corporate Sustainability Reporting : An explorative study of corporate sustainability reporting from an archives and information science perspective." Thesis, Mittuniversitetet, Institutionen för informationssystem och –teknologi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-36765.

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Calls for more responsible companies, have led to initiatives and legislations of sustainability reporting, in order to improve corporate transparency and accountability regarding companies economic, environmental and social impact. The aim of the research was to explore records roles in corporate sustainability reporting, which is discussed from an archives and information science perspective. Records are regarded as evidence of business activities and therefore crucial to accountability and decision-making processes. A sustainability report is a record, and records are also used to create a
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11

Christensen, Dane Mark. "Corporate Accountability Reporting, Assurance, and High-Profile Misconduct." Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/293472.

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I investigate whether corporate accountability reporting and assurance help protect firm value. Specifically, I examine: 1) whether corporate accountability reporting helps firms prevent the occurrence of high-profile misconduct (bribery, kickbacks, discrimination, etc.), and 2) when high-profile misconduct does occur, does prior corporate accountability reporting reduce the negative stock price reaction. Using propensity-score matching to address self-selection, I find that on average firms that report on their corporate accountability activities are less likely to engage in high-profile misc
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12

Tong, Kun-kau, and 唐灌球. "Analysis of corporate social responsibility reporting in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207617.

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CSR Reporting has already been in the mainstream as a common practice of 21st–century business. The benefits of CSR reporting go beyond obtaining license to operate. It also enhances the competitiveness of companies and fosters investor confidence. CSR reporting in China has been growing very fast in recent years due to the increasing pressure from the regulators as well as companies’ stakeholders including buyers, investors as well as local communities. Some of them recognized the benefits and importance of CSR reporting while some merely fulfilled the minimum statutory requirements to publis
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13

Wong, Renfred. "Corporate social and environmental reporting : a user perspective." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558896.

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Most extant studies of corporate social and environmental reporting (CSER) tend to examine the volume of CSER by companies. In contrast, the significance of this thesis lies in its focus on key stakeholders who are users of CSER and their needs. The perspectives of multiple key stakeholders, including investing, procuring and campaigning stakeholders, are investigated with respect to what they perceive to be valuable social and environmental reporting in supporting decision making. This thesis also goes beyond CSER and examines social and environmental reporting from other sources, including b
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14

Vourvachis, Petros. "In search of explanations for corporate social reporting." Thesis, Loughborough University, 2009. https://dspace.lboro.ac.uk/2134/19634.

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This study investigates motivations for Corporate Social Reporting (CSR). Considering that CSR remains a largely unregulated phenomenon, calls for normative and empirical research contributing to its theorisation are increasing. However, most frequently single theoretical interpretations are offered, which ignore the potential variety of explanations for the practice in diverse contexts. Concerns are also often expressed over the use of Content Analysis (CA) in CSR research. Although authors generally agree on the decisions with regard to sampling, they do not agree on the measurement units, a
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15

Zerr, Viktoria. "Corporate intellectual capital reporting : the case of Germany." Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/8862.

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This study investigates potential motivations for intellectual capital (IC) reporting in management reports of 428 German companies for the accounting year 2010. To infer motivations, agency theory and legitimacy theory are applied to test which theory better explains IC reporting. To approach methodological issues regarding how to measure IC value and IC reporting, the study is structured in three research projects. The first two research projects analyse methodological approaches, providing the basis for testing theories in project three. In the first project, a novel measure to estimate IC
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16

O'Dwyer, Brendan G. "Corporate social reporting in the Republic of Ireland." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.342903.

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17

Albers, Carsten. "Do good and talk about it: Corporate Social Performance and Corporate Social Reporting." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-108802.

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Die Dissertation beschäftigt sich mit der Definition von Corporate Social Performance im ersten Teil. Hierbei wird zuerst geklärt, weshalb eine Definition notwendig ist und ob in empirischen Studien verwendete Maße die verwendeten Definitionen abbilden. Nachfolgend wird ein Definitionsvorschlag aus bekannten Definitionen entwickelt. Im zweiten Teil der Arbeit wird geklärt, welche Faktoren dazu führen, dass Unternehmen eine soziale Berichterstattung haben und ob diese Art der Berichterstattung auch zur finanziellen Leistung von Unternehmen beitragen kann.
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18

Pinilla-Urzola, Angela. "Assurance in corporate sustainability reporting in the United Kingdom : stakeholder and corporate perspectives." Thesis, University of Nottingham, 2011. http://eprints.nottingham.ac.uk/12094/.

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Sustainability assurance is developing rapidly in the United Kingdom, despite a negative stance from management. Previous studies have examined the practice as represented in statements from 2001 to 2004, companies’ reasons for commissioning assurance services, and the views of assurance providers on stakeholder-centred practice. Despite the importance of stakeholder participation within sustainability assurance exercises, far too little attention has been paid to stakeholders and their views on the phenomenon of sustainability assurance. This research identifies the trends and emerging issues
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19

Abdul, Rahman Azhar Bin. "Disclosure of corporate financial information in Malaysia." Thesis, University of Newcastle Upon Tyne, 1998. http://hdl.handle.net/10443/168.

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This study examines empirically the relationship between a number of corporate attributes and levels of disclosure of information in annual reports of Malaysian public listed companies. The perceived importance of selected information items to two user groups; accountants and fmancial analysts is also examined using a structured questionnaire. Three unweighted disclosure indices (overall disclosure index, mandatory disclosure index and voluntary disclosure index) were applied to 54 corporate annual reports for three different years: 1974, 1984 and 1994. The results indicate that the level of d
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20

Al-Hussaini, Ahmed Nahar. "The quality of financial reporting practices in Kuwait." Thesis, Cardiff University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246533.

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21

McHugh, Gerard. "Parliamentary images of corporate financial reporting, 1844 to 1985." Thesis, Loughborough University, 2000. https://dspace.lboro.ac.uk/2134/28238.

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The development of statutory legislation governing financial reporting by British companies between 1844 and 1985 is the primary concern of this thesis. The period begins with the passing of the first Joint Stock Companies Act in 1844, which permitted incorporation by a simple process of registration, and ends with the most recent consolidation of company law in 1985. The basic premises upon which the thesis builds are: (i) that mental images or conceptual frames lead us to understand the world in distinctive yet partial ways; and (ii) that various outcomes flow from these conceptualisations -
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22

Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai." Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.

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Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.<br>Bibliography: p. 240-276.<br>Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.<br>What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environ
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23

Cahyandito, Martha Fani. "Corporate sustainability reporting a new approach for stakeholder communication." Remagen Kessel, 2004. http://deposit.ddb.de/cgi-bin/dokserv?id=2642318&prov=M&dok_var=1&dok_ext=htm.

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24

Bartlett, Brian D. "The Effect of Corporate Sustainability Reporting on Firm Valuation." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/489.

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The topic of corporate sustainability reporting has seen rapid growth in the past couple of years as more firms are placing a greater emphasis on becoming sustainable. However, the true impact of sustainability reporting on firm value has been widely debated, often due to the nature of the qualitative data in sustainability reports. This thesis uses a normalized sustainability scoring system to examine the effects of sustainability reporting on firm value. In particular, this paper analyzes these effects during the Great Recession to note if there was any change in the effects on a year-by-yea
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25

Ekara, Helfaya Akrum Nasr. "Assessing the measurement of quality of corporate environmental reporting." Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186852.

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An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies
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26

Belal, Ataur Rahman. "The prospects for corporate social reporting (CSR) in Bangladesh." Thesis, University of Sheffield, 2003. http://etheses.whiterose.ac.uk/6056/.

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The main objective of this study is to explore the emerging practice of CSR in Bangladesh. As this is the first comprehensive study of CSR in Bangladesh it is primarily exploratory in nature. Using the lens of stakeholder theory the study examines whether the current practice of CSR in Bangladesh is motivated by a desire to discharge accountability to all relevant stakeholders or is mainly driven by the imperative of strategic management of powerful stakeholders only with a view to advancing corporate economic interests. In investigating this question, a qualitative analysis of corporate socia
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27

Ward, Robert A. "Exploring Corporate Social Responsibility Reporting Practices in Multinational Corporations." Thesis, Baker College (Michigan), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13425719.

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<p> Companies experience a problem implementing corporate social responsibility reporting standards due to geographical differences, an over-abundance of guidelines, regulatory disparities, and varying levels of stakeholder requirements. These diverse conditions result in inadequate reporting of sustainability efforts and a lack of consistency of what actually gets reported. This exploratory, qualitative case study was based on a theoretical framework consisting of Freeman&rsquo;s stakeholder theory, Suchman&rsquo;s legitimacy theory, and Spence&rsquo;s signaling theory. The sample consisted o
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28

Simionato, Enrico <1990&gt. "Sustainability Reporting and its Impact on Corporate Financial Performance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/5339.

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Sustainability has been assuming a key role into companies’ and society’s development as a consequence of worldwide economic and market situation: there is instability, caused by market vitality and dynamism, in particular after the recent financial crisis. This overall situation has increased the asymmetry between corporate disclosed information and stakeholders’ informational needs, which cannot be satisfied through the traditional financial statement. For these reasons, especially over the last decade, sustainability reporting has been adopting by more and more companies, also thanks to int
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29

Zhang, Yefeng. "Fraudulent financial reporting in China: Evidence from renaming behaviour." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/132322/1/Yefeng_Zhang_Thesis.pdf.

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Using a sample of listed companies in China during 2010-2017, this study examines the association between corporate's renaming behaviour and fraudulent financial reporting activities (FFRs). The moderating role of state-owned enterprises (SOEs) and powerful directors in mitigating the association between corporate renaming and financial reporting fraud is further investigated. The results suggest that companies with renaming experience are more prone to commit financial fraud. The positive association between corporate renaming and FFRs is less pronounced for SOEs than for non-SOEs. Reported r
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30

Gros, Axel. "Risiko-Reporting an Aufsichtsräte /." Osnabrück : Der Andere Verl, 2002. http://www.gbv.de/dms/zbw/358535875.pdf.

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31

Petrides, Yanira Rosalba. "Corporate social responsibility reporting in Mexico : local and global dimensions." Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/32737.

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This thesis investigates corporate social responsibility reporting in Mexico. It is built across three studies. First, we analysed the content and semantic properties of annual reports, sustainability reports and corporate websites of 73 Mexican and foreign companies operating in Mexico to describe the extent to which these companies disclose their corporate social responsibility. Second, with the data gathered in the first study, we built thirteen disclosure scores to explore whether corporate governance and corporate social responsibility reporting in annual reports can be seen as complement
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32

Eakpisankit, Araya. "The quality of corporate environmental reporting (CER) : theory and practice." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558898.

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Due to the fact that corporate environmental reporting (CER) is largely voluntary and unregulated, practice has evolved in the absence of a meaningful conceptual framework. This lack of a normative theory stating what should be the content of CER as well as the methods for measuring reported information being largely volumetric or content based, is advanced as a major limitation in the existing literature. In this study, the wellestablished conceptual frameworks for financial reporting are adapted as the basis for a CER conceptual framework in which four characteristics of CER indicate its qua
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33

Abu-Baker, Nafez Ibrahim Ahmed. "Use of an accountability framework as an alternative approach for corporate social responsibility reporting and disclosure practices in Jordan." Thesis, University of Dundee, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309386.

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34

Tee, Keng Kok. "Motivations for Corporate Social Reporting and Non-Reporting in Malaysia: An Exploratory Study From a Public Relations Perspective." The University of Waikato, 2009. http://hdl.handle.net/10289/2573.

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Corporate social reporting, embracing the triple bottom line reporting concept, entails the reporting of economic, social and environmental performance as opposed to the more narrow focus on conventional financial reporting. Many corporations are now engaging in environmental and social reporting in an effort to communicate the social and environmental effects of organisations‟ operations to particular interest groups within society. The main objective of this thesis is to examine corporate motivations and hesitations to undertake social reporting in Malaysia. Most studies have so far applied
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35

Alebrahem, Nawal. "Corporate internet reporting, firm characteristics, corporate governance and firm financial performance of Saudi listed companies." Thesis, University of Plymouth, 2018. http://hdl.handle.net/10026.1/11816.

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The increasing use of the internet has created a new opportunity for companies to disseminate different types of information to their current and potential investors via the internet. This type of voluntary disclosure, Corporate Internet Reporting (CIR), can improve the disclosure quality and the transparency to satisfy all users’ needs. Furthermore, corporate governance has attracted considerable global attention, especially after the collapses that have occurred in the financial markets. Recently, a growing interest has evolved in exploring corporate governance in emerging markets due to the
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36

Al-Hamadeen, Radhi Mousa. "Assurance of corporate stand-alone reporting : evidence from the UK." Thesis, St Andrews, 2007. http://hdl.handle.net/10023/423.

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37

Solomon, Aris. "An investigation into a conceptual framework for corporate environmental reporting." Thesis, University of Sheffield, 1998. http://etheses.whiterose.ac.uk/6024/.

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The objective of this thesis is to develop a way forward for voluntary corporate environmental reporting in Britain, given the absence of any new legislation requiring mandatory corporate environmental disclosure, with the principal aims of beginning the process of making the implicit reporting framework explicit, investigating user needs, and identifying the level of consensus between three groups. These are a normative, interested party and company group. The thesis develops a theoretical conceptual framework model, with a disclosure and reporting component, and investigates the model empiri
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38

Baboukardos, Diogenis. "Essays on the market valuation implications of mandatory corporate reporting." Doctoral thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-31675.

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The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. The starting point of this empirical inquiry is the value relevance of purchased goodwill under IFRS and the moderating role that different leve
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39

Lin, I.-HSIANG. "Users' and Preparers' Perception of Sustainability Reporting and Corporate Sustainability." NSUWorks, 2010. http://nsuworks.nova.edu/hsbe_etd/62.

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The purpose of this study was to explore users' and preparers' perception of sustainability reporting, especially for accountants and financial analysts who are involved with the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines and GRI based sustainability or CSR reports in the United States. With the increasing trends to sustainability and corporate social responsibility (CSR), it is important to understand what level users and preparers currently hold towards the sustainability reporting. This study used samples from the following resources: all companies included in the
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40

Alokaily, Jihad. "Financial reporting quality, auditor remuneration and corporate governance : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/10833/.

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The recent global financial crisis has added fuel to the heated debate on whether boards of directors in general and audit committees in particular are effective in curtailing aggressive financial reporting practices and maintaining a transparent audit process. Specifically, UK regulators raised widespread concerns about the criteria of revenue recognition and the role of external auditors during and after the crisis, and re-emphasize the crucial role that audit committees could play in ameliorating financial reporting quality and safeguarding the quality of external audit. Despite this intens
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41

Tang, Samuel Wa Sun. "Corporate responses to climate change reporting requirements in the UK." Thesis, King's College London (University of London), 2016. https://kclpure.kcl.ac.uk/portal/en/theses/corporate-responses-to-climate-change-reporting-requirements-in-the-uk(544e2c92-281e-46d2-a2c7-0cd848e095ee).html.

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UK-listed companies have multiple mandatory climate reporting requirements that aim to not only engage them in climate change, but also get them to take action beyond reporting. The thesis looks at the two latest mandatory requirements—‘Mandatory Carbon Reporting’, and ‘Adaptation Reporting Power’—and discusses what they mean for business performance and management of climate change. To understand the rationales, practices, and impacts of climate reporting on organisational cultures and behaviours an extensive desktop review analysed websites and Annual reports of 176 companies listed either o
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42

Abdul-Rahim, Hassan M. "An Analysis of Corporate Accounting and Reporting Practices in Bahrain." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278500/.

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The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western fina
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43

Haniffa, Roszaini Mohamad. "Culture, corporate governance and disclosure in Malaysian corporations." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267212.

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44

Johansson, Malin, and Hanna Wallerstig. "Företags ökade intresse för hållbarhetsrapportering och efterföljande revision : Vad väljer företag att redovisa och vad krävs för att bestyrka en hållbarhetsrapport?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21944.

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Samhällets ökande medvetenhet om klimatförändringar, naturkatastrofer och miljösamhällsfrågor har medfört att det idag ställs större krav på att företag ska ta ett socialt ansvar. Genom att upprätta en hållbarhetsrapport kan företag visa på att de tar ett samhällsansvar och på ett lättare sätt kommunicera ut sitt sociala- och miljömässiga arbete till sina intressenter. I samband med att allt fler företag väljer att hållbarhetsrapportera så stärks också kraven på att rapporterna bör vara trovärdiga och tillförlitliga. Företag kan öka hållbarhetsrapportens trovärdighet och tillförlitlighet genom
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45

Kalousek, Michal. "Integrovaný reporting v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192842.

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This paper deals with integrated reporting and its use in practice. The theoretical part consists of three areas. The first deals with the development of the corporate reporting from the 16th century to the present day and is further divided into periods of financial reporting, non-financial reporting and history of integrated reporting. Integrated reporting was created as a response to the increasing volume of corporate reports and the related reduction of their informative value. The second area deals with the presentation of the results of three studies that dealt with the application of in
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46

Cohen, Nava. "Does corporate philanthropy matter in corporate reporting ? : evidence from firms' tax strategies, disclosures and audit outcomes." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2018. http://www.theses.fr/2018ESEC0005.

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Cette thèse est composée de trois chapitres qui analysent trois effets de la philanthropie d'entreprise: (1) les stratégies fiscales des entreprises, (2) la divulgation des entreprises en matière de philanthropie d'entreprise et (3) la perception des auditeurs de l’information financière des entreprises. Le premier chapitre examine la cohérence des décisions des entreprises en ce qui concerne deux activités: la philanthropie d’entreprise et les stratégies d’évitement fiscal. Cette première étude examine ainsi la cohérence des entreprises en ce qui concerne leurs décisions philanthropiques et l
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47

Elmogla, Mahmoud. "Corporate social reporting in a transition economy : the case of Libya." Thesis, University of Huddersfield, 2009. http://eprints.hud.ac.uk/id/eprint/9047/.

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The social and economic environments of developing countries differ from those of liberal market economies of the developed countries, and the differences are reflected in the accounting disclosure practices. Recent years have shown an increased attention paid by accounting research to Corporate Social Responsibility and Disclosure which is recognized as having the potential to enhance the transparency of business enterprises’ social influence, enabling the wider society to hold business enterprises more accountable for their operations. Corporate Social Responsibility and Disclosure practices
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48

Zimniok, Peter. "Corporate responsibility reporting im world wide web eine Untersuchung deutscher Universalbanken /." Chemnitz : Professur für Organisation und Arbeitswiss., TU, 2006. http://d-nb.info/989614379/34.

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49

Ince, Davut. "Corporate, social and environmental reporting (CSER) : an application of stakeholder theory." Thesis, University of Exeter, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284623.

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50

Alastuey, Rodríguez Víctor Alejandro. "Caso de negocio: Aviva investors y la corporate sustainability reporting coalition." Tesis, Universidad de Chile, 2015. http://repositorio.uchile.cl/handle/2250/134054.

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Autor no autoriza el acceso a texto completo de su documento hasta el 24/9/2020.<br>Magíster en Gestión para la Globalización<br>El caso de negocio que se presenta en este informe tiene como objetivo principal analizar un caso de éxito de una empresa que es capaz de generar valor a través de incluir conceptos de responsabilidad corporativa y sostenibilidad como parte central de su estrategia. La narrativa del caso está asociada a Aviva Investors, una empresa británica que se dedica a la gestión de activos y que forma parte de Aviva plc, el sexto grupo de seguros más grande del mundo. Aviva Inv
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