Relevant bibliographies by topics / Libyan; Company; Financial reporting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Libyan; Company; Financial reporting'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Libyan; Company; Financial reporting"

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Abdelsid Ali, Ahmed. "Characterized of financial reporting quality of Libyan companies." International Journal of Scientific and Research Publications (IJSRP) 10, no. 9 (September 6, 2020): 282–86. http://dx.doi.org/10.29322/ijsrp.10.09.2020.p10532.

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Zakari, Mohamed Abulgasem. "Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya." International Journal of Accounting and Financial Reporting 1, no. 1 (November 2, 2014): 390. http://dx.doi.org/10.5296/ijafr.v4i2.6302.

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This study investigates the challenges that face implementing of International Financial Reporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of legal, economic, accounting education and culture structures on adopting of IFRS in the Libyan context. A questionnaire was used to collect data regarding the effect of some selected challenges on IFRS adoption in Libya. The results of the study indicate that IFRS adoption by Libyan companies has faced some obstacles such as accounting education and economic issues. This research extends accounting literature by studying the challenges of IFRS in Libya (a developing country), focusing on the impact of legal, accounting education, economic and culture in IFRS implementation.
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Simon, David S. "Cases in company financial reporting." British Accounting Review 20, no. 2 (August 1988): 208–9. http://dx.doi.org/10.1016/0890-8389(88)90061-3.

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Chariri, Anis. "Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective." Issues In Social And Environmental Accounting 3, no. 1 (June 30, 2009): 45. http://dx.doi.org/10.22164/isea.v3i1.37.

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This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is how organisational culture shapes the company on the construction of its financial reporting practice. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The company conducts itself in this way is because it reflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludes that the way the actors in the company construct financial reporting practice is influenced by its organisational culture. The organisational culture of the company, which reflects Javanese culture, is able to shape the behaviour of its actors from the top level to lower levels to conduct ethical and transparent business practice. Thus, as Hines (1988) claims, this paper concludes that financial reporting practice is a socially constucted reality.<br /><br />
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Barkham, R. J., and D. E. Purdy. "Property Company Financial Reporting: Potential Weaknesses." Journal of Property Valuation and Investment 11, no. 2 (February 1993): 133–44. http://dx.doi.org/10.1108/14635789310031469.

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Zeff, Stephen A., and Jesse H. Jones. "Some reflections on Company Financial Reporting." European Accounting Review 2, no. 3 (December 1993): 627–36. http://dx.doi.org/10.1080/09638189300000058.

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Hope, Ole-Kristian, and Dushyantkumar Vyas. "Private company finance and financial reporting." Accounting and Business Research 47, no. 5 (June 8, 2017): 506–37. http://dx.doi.org/10.1080/00014788.2017.1303963.

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Barghathi, Yasser. "Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions." African J. of Accounting, Auditing and Finance 6, no. 3 (2019): 177. http://dx.doi.org/10.1504/ajaaf.2019.099137.

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Barghathi, Yasser. "Financial reporting quality and earnings management in Libyan banks: stakeholders' perceptions." African J. of Accounting, Auditing and Finance 6, no. 3 (2019): 177. http://dx.doi.org/10.1504/ajaaf.2019.10020488.

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Benomran, Naser Abdusalam, Mohd Hassan Che Haat, Hafiza Binti Hashim, and Nor Raihan Binti Mohamad. "Influence of Corporate Governance on the Extent of Corporate Social Responsibility and Environmental Reporting." Journal of Environment and Ecology 6, no. 1 (June 24, 2015): 48. http://dx.doi.org/10.5296/jee.v6i1.7442.

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<p class="1"><span lang="EN-GB">This study examines the influence of corporate governance on the extent of corporate social responsibility and environmental reporting (CSER) in Libyan companies according to legitimacy theory, using quantitative and qualitative methods. The variables used in this study are government ownership, chief executive officer duality, board independence, and board size. The study was conducted in Libya because this country has a unique political and economic system. Moreover, the regime in Libya has influenced the nature of CSER, as has Islamic factor. The quantitative data consist of 162 annual reports derived from 42 Libyan companies. The qualitative data are obtained from 31 financial and information managers from the largest Libyan companies, who expressed their perceptions regarding the influence of the study variables on the extent of CSER. Results confirm that corporate governance generally has no influence on the extent of CSER in Libyan companies, with the exception of board size.</span></p>
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Dissertations / Theses on the topic "Libyan; Company; Financial reporting"

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Saleh, Mustafa Mohamad. "Accounting information disclosure and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/20313/.

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Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand information disclosure practices and accountability construction processes in the predominant socialist and Arabic context of Libya. This study contributes to knowledge by explaining how the practices of disclosure and accountability in such context occur. Explaining disclosure and accountability practices in relation to the state and the public contributes to the current debate around these practices. This study reported on data collected from two case studies conducted in Libya: the Secretary of Industry (SI) and the National Trailers Company (NTC). The Secretary of Industry's responsibilities included supervising thirty-one companies including the National Trailers Company. The National Trailers Company was a joint venture company where the State, represented by the Secretary of Industry, owned 75 per cent of the capital and an Italian company, Calabrese, owned 25 per cent of the capital. The aim of the study was to understand how information was disclosed and accountability was constructed and to explain the relationships between disclosure and accountability in the SI-NTC context. The study used Sinclair's (1995) forms of accountability as a point of reference to explore whether these forms were identified and understood similarly in the Libyan context. The study's observations showed that disclosure and accountability practices within the SI-NTC context were different from those identified in the literature. Information was disclosed upon request and followed mainly accountability routes. The role of managerial and financial accountability in this process was emphasised. The study proposed an explanation for the SI-NTC disclosure and accountability practices that took into consideration the role of not only economic, but also social and cultural aspects in these practices. This explanation encompassed values and beliefs that were related not only to secular, but also to sacred activities. The observations showed that Islamic construction of identity and accountability of a person (all persons) to Allah was embedded in the accountability process. The study's contribution was two-fold. The first was related to the process and the practice of disseminating the company's information - information enclosure - and the second was related to the accountability construction process - accountability webs. Information enclosure theory was proposed to explain the company's disclosure (enclosure) practices. The proposed theory was different from the conventional disclosure theories in that it reflected the role of not only economic but also social relationships in the information provided. Information was provided to those who constituted "the organisational web" of accountability where the influence of social relationships and personal connections - "the social web" - was present.
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Barma, Hussein. "Legal aspects of financial reporting in company law." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322717.

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Hussey, Roger. "The provision of information to stakeholders." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.384121.

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Ben, Mansour Osama. "Transparency and disclosure, company characteristics and financial performance : a study of the emerging Libyan stock market." Thesis, University of Huddersfield, 2013. http://eprints.hud.ac.uk/id/eprint/18085/.

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Corporate scandals and financial crises have focused attention on corporate governance (CG), including the quality of transparency and disclosure (T&D). Although many empirical studies have been carried out on CG in developed countries, an insignificant portion of that literature is focused on T&D in developing countries. Taking a sample of 27 financial companies, this research looks at the issue of T&D in Libya. Employing both primary and secondary data, the study covers the period 2005-2008 during the emergence of the Libyan Stock Market (LSM). The research objective, questions and hypotheses are mapped onto a research framework that includes antecedent and subsequent variables of T&D. Firstly, the study uses time-series data to provide empirical evidence relating to the level of T&D in annual reports by Libyan financial companies. The results reveal that overall T&D, three categorises and most of the twelve subcategories showed a statistically significant increase over the period under review, but that it was still low in Libya compared to other countries (developed and developing) when applying Standard & Poor’s (S&P) data, and variation in levels of T&D from company to company in Libyan. Secondly, this research analyses and explores the consequences of six characteristics on the level of T&D in annual reports. The characteristics being; listed status, ownership structure, company size and age, type of industry and audit peer reviews. The results revealed that T&D and three categories in general associated with all variables displayed a statistically significant increase during the examination period of four years. All corporations tested conformed to this rule with the exception of large companies, although the results were mixed statistically when tested with twelve subcategories. Furthermore, companies listed in LSM provided more T&D than those not listed, the public sector provided more T&D than the private sector, the banking sector provided more T&D than the insurance sector and companies with audit peer reviews provided more T&D than those without. Whilst small companies provided more T&D than other companies, and the variation in levels of T&D for different age groups was unclear. Thirdly, the research investigates the relationship between fourteen variables related to T&D practice and three accounting measures of financial performance: return on capital employed(ROCE), return on equity (ROE) and return on assets (ROA). The study finds that there is a relationship between four variables and ROCE, two variables and ROE, and three variables and ROA. However, only one variable (disclosure of material foreseeable risk factors) has a relationship with all three financial performance measures. Disclosure on the corporate governance framework has the most impact on ROCE and ROA, while disclosure relating to major share ownership and voting right has the most impact on ROE. The thesis makes several contributions. It adds to the limited literature on T&D in developing countries, especially to a transition economy like Libya’s. In doing so, it provides a benchmark for further studies of T&D by Libyan companies. In particular, it pioneers the use of S&P’s T&D index methodology in Libya, which enables a comparison with T&D in other countries. A notable feature of the research is the relatively comprehensive set of variables used, including “audit peer review” as a corporate characteristic that might affect the level of T&D, and the exploration of the possible relationship between fourteen variables of T&D and three financial performance measures. Future research should be able to build on this study and perhaps examine other company characteristics (e.g. size/type of auditor, and external auditor’s reviews that are limited to quarterly reviews), use other measures of company performance (e.g. Tobin's Q or specific elements such as competitive strategy, corporate culture or business ethics) or include samples from other industries as the Libyan economy and stock market develop.
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Dube, Vusumuzi. "The association between integrated reporting and company financial performance : a graphical time-series approach." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64840.

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This aim of this research is to examine the association between integrated reports and company financial performance in the context of the mandatory introduction of integrated reporting on the Johannesburg Stock Exchange. The focus of this research was ascertain whether the differences in the quality of integrated reports will be associated with share returns. Empirical studies conducted on this emerging field of company disclosure pointed to an association between the differences in the quality of integrated reports and share returns. The research employed the investment style engine analysis to examine the association between integrated report scores and share returns of the top 40 JSE listed companies for the period 2012 to 2017. Integrated report scores are determined using the International Integrated Reporting Framework. The results found that there is no association between the differences in the quality of integrated reports and share returns. These results contradict the literature reviewed and indicate that the introduction of integrated reporting is not rewarded by investors. Consequently, it is advisable not to use integrated reports as an investment style.
Mini Dissertation (MBA)--University of Pretoria, 2017.
pa2018
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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Jam, Rassoul. "Small company financial reporting (SCFR) : an update based on recent developments and selected group perceptions." Thesis, City University London, 1995. http://openaccess.city.ac.uk/8024/.

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The main objective of this empirical research was to investigate whether there is a need for change in the accounting and audit requirements of small private companies in the UK, where there has been little empirical research or application of a theoretical framework for the analysis of the SC audit problems. In order to achieve the research objective, a comprehensive literature review of small company financial reporting (SCFR) was carried out to ascertain whether there was a generally acceptable auditing framework to offer possible solutions to the SC audit problems. It also sought to identify the role played by the main parties in SCFR, and to examine the main SCFR issues and arguments in the SCFR debate. Furthermore, a survey of SC accounts was undertaken to check whether the disclosures seemed to be consistent with the various financial reporting requirements. In addition, postal questionnaires were used to ascertain the views of selected directors and auditors of SCs about SCFR issues. The main findings of this empirical research broadly indicate, within a SCFR context, that: There is a generally acceptable framework for company audit but due to the characteristics of SCs, there are a number of weaknesses in its application to SCs. The literature review identifies possible solutions to overcome some of these problems. The survey of accounts indicates that there is an apparent improvement in filing of accounts within the statutory time limit and that there is a fall in the number of qualified audit reports. The survey shows that the majority of SCs do not take advantage of filing abbreviated accounts, and the extent of non-compliance with various financial reporting requirements appears not to be wide-spread. With respect to the surveys of the directors and auditors, the study identifies a number of similar views concerning the ownership and control of SCs by their directors and their families, the limitation of liability as the main advantage of incorporation and the need for an audit as the main disadvantage. Other similarities were the need for replacing full and abbreviated accounts of SCs with one set of accounts including a shortened profit and loss account with possible disclosures of turnover and profit before tax figures. Differences of view emerged over directors' and auditors' perceptions of the value of an audit, with a higher proportion of directors claiming them to be valuable. Cross analysis of results provided some assurances about the consistency of the above results. Comparing the results of these surveys with those of Page (1981), they appear to suggest that there are changes in directors' and auditors' attitudes over the last decade regarding the need for an audit and the main uses of SC accounts. In conclusion, this empirical research calls for simplification of the form and content of SC accounts and the relaxation of audit requirement for certain categories of SCs.
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Baldwin, Trevor. "The impact of 'accounting error' on company financial reporting in the British coal industry : 1862-1900." Thesis, University of East Anglia, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.318022.

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Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.

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Chariri, Anis. "The dynamics of financial reporting practice in an Indonesian insurance company a reflection of Javanese views on an ethical social relationship /." Access electronically, 2006. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20070911.115631/index.html.

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Žďárská, Petra. "Vykazování finančního umístění společnosti EGAP." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9177.

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Diploma thesis focuses on definition of investments both from economic (financial) and accounting point of view. It solves question of all institutional investors at financial market -- which assets to choose in order to have their investments placed in safe, profitable and liquid way. Besides question -- how to place the investments -- specific aspects of financial reporting under Czech accounting standards and International Financial Reporting Standards are discussed. Practical part analyzes actual financial investments of insurance companies operating at czech insurance market.
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Books on the topic "Libyan; Company; Financial reporting"

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Lee, T. A. Company financial reporting. 2nd ed. London: Chapman & Hall, 1990.

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Rutherford, B. A. Cases in company financial reporting. London: Paul Chapman, 1989.

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T, Wearing R., ed. Cases in company financial reporting. London: Harper & Row, 1987.

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Rutherford, B. A. Cases in company financial reporting: Solutions manual. London: Paul Chapman, 1988.

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Brennan, Niamh. Irish company accounts: Regulation and reporting. Dublin: Oak Tree Press, 1996.

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Company financial reporting: An introduction for non-accountants. Malden, Mass: Blackwell Business, 1997.

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Saunders, R. Arthur. Life insurance company financial statements: Keys to successful reporting. Chicago, Ill: Teachʼem, 1986.

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Wild, Ken. Manual of financial reporting and accounting. 3rd ed. London: Butterworths, 1990.

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Pendlebury, M. W. Company accounts: Analysis, interpretation, understanding. 2nd ed. London: Unwin Hyman, 1990.

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Pendlebury, M. W. Company accounts: Analysis, interpretation, understanding. 2nd ed. London: Unwin Hyman, 1990.

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Book chapters on the topic "Libyan; Company; Financial reporting"

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Alexander, David. "Accounts of non-company organizations." In Financial Reporting, 192–97. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_14.

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Rieves, Ralph A., and John Lefebvre. "The SEC and Financial Reporting." In Investor Relations for the Emerging Company, 155–70. New York: Palgrave Macmillan US, 2012. http://dx.doi.org/10.1007/978-1-137-51050-1_12.

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Collis, Jill, David Dugdale, and Robin Jarvis. "Deregulation of Small Company Financial Reporting in the UK." In Contemporary Issues in Accounting Regulation, 167–85. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-4589-7_10.

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Sentuti, Annalisa, Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi, and Massimo Ciambotti. "The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company." In CSR, Sustainability, Ethics & Governance, 19–42. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41142-8_2.

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Ianniello, Giuseppe, Marco Mainardi, Fabrizio Rossi, and Miklos Vasarhelyi. "The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company." In Lecture Notes in Information Systems and Organisation, 121–37. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35761-9_7.

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"Private Company Financial Reporting." In Annual Update for Accountants and Auditors, 4–1. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119511427.ch4.

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"Controls for Financial Reporting." In Running a Public Company, 285–96. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203254.ch26.

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"External financial reporting: published company accounting statements." In Managing Financial Resources, 35–65. Routledge, 2012. http://dx.doi.org/10.4324/9780080496269-7.

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Broadbent, Michael, and John Cullen. "External financial reporting: Published company accounting statements." In Managing Financial Resources, 16–45. Elsevier, 1993. http://dx.doi.org/10.1016/b978-0-7506-0669-1.50007-9.

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"The Basics of Company Financial Reporting." In Show Me the Money, 95–126. Routledge, 2004. http://dx.doi.org/10.4324/9781410610577-10.

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Conference papers on the topic "Libyan; Company; Financial reporting"

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Sabrina, Sasya, Adelia Lisandra, Meiryani, and Bambang Leo Handoko. "The Factors Affecting Internet Financial Reporting Application in Indonesian Listed Manufacturing Company." In ICSET 2019: 2019 The 3rd International Conference on E-Society, E-Education and E-Technology. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3355966.3355969.

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Zhukova, T. V. "Non-financial reporting as a basis for the sustainable development of a company." In Proceedings of the International Conference on Sustainable Development of Cross-Border Regions: Economic, Social and Security Challenges (ICSDCBR 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icsdcbr-19.2019.55.

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Almurni, Siti, and Hendrawati. "Effect of Quality of Financial Reporting to Asymmetry Information on Manufacturing Company in BEI." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.21.

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Georgieva, Daniela. "PUBLIC ENTERPRISES LAW REQUIREMENTS FOR DISCLOSURE OF FINANCIAL AND NON-FINANCIAL INFORMATION." In THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/lbcs2020.229.

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The purpose of this report is to systematize the requirements of the regulatory framework for public enterprises regarding the disclosure of certain financial and non-financial information about their activities and resources management. An analysis of the nature of the required information leads to the conclusion that it is significantly closer to the concept of integrated reporting, where the activity, internal processes, the Company operation environment could be presented in their integrity and correlation.
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Gunawan, Monica, and Sasya Sabrina. "The Effect of Family Ownership Concentration, Internet Financial Reporting and Company Sizes on Information Asymmetry." In 2020 International Conference on Information Management and Technology (ICIMTech). IEEE, 2020. http://dx.doi.org/10.1109/icimtech50083.2020.9211219.

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Lupu, Aurel, and Raluca Ivan. "Non-Financial Reporting In Emerging Economies Central and South-East Europe." In 2nd International Conference Global Ethics - Key of Sustainability (GEKoS). LUMEN Publishing House, 2021. http://dx.doi.org/10.18662/lumproc/gekos2021/8.

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The research currently presented is related to non-financial reporting and the prevailing reporting practices employed by enterprises posing risks to the environment. The worldwide economy is in a continuous change and the companies must face all the new challenges to assure a good development of their business. One of the most pressing challenge is related to the reporting of information in an integrate form. It is considered that the traditional model of financial reporting does not represent a comprehensive image to assess the previous and future performance of a company. According to the Directive 2014/95/EU regulations, reporting of non-financial information encompasses three major areas: environmental, social, and labour. Each is equally important, though environmental issues seem of particular significance in enterprises posing risks to the environment. The natural environment and its protection are important from the viewpoint of future generations. The transition from voluntary disclosure of non-financial information to mandatory regulation in the EU has taken place due to continuous increasing needs to have more transparency and rigor of information disclosed by companies. Indeed, voluntary reporting of CSR has many aspects of weakness, it is difficult to compare the information of different companies; it is a tool to avoid regulation; lack of execution and accountability; and leads to rhetoric, as corporations continue to create many problems for society.
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Sunarto, Sunarto, Imam AjiRamdhani, Rachmawati Meita Oktaviani, and Jaeni Jaeni. "Profitability, Liquidity, Size, Reputation of Public Accounting and Timeliness Reporting Financial Statement: An Analysis of Manufacturing Company Overview in Indonesia." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.084.

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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient manner so that any burden on the companies is as small as possible. Thus, “functional requirements” are identified, and used as a basis for various investigations. The aspects include technical and cost calculation prerequisites, as well as various domains of law: the environmental code, radiation and nuclear safety, financial reporting, and criminal law. It is found that the basis for the differentiation among the facility operators and owners should be the cost and the associated uncertainty. Thus, a cost calculation will have to be carried out by all. It should be based on available standards and guidance documents. It is found that this is a requirement that already exists elsewhere in the legislation, and thus no additional burden is imposed on the companies. It is found that segregated funds is the preferred option for long-term liabilities. Securities are suitable for short-term liabilities provided that the economy of the company in question is sound. Securities might also be used for long-term liabilities to cover uncertainty. It is proposed that a de minimis limit of at least kSEK 25 (about k€ 2, 4 and k$ 3, 4) is used. An important reason for this is that lower limits might be incompatible with the rules for financial reporting. It is also proposed that securities might be used also for long-term commitments if the total environmental liability does not exceed 1,00 MSEK (about k€ 96 and k$ 135). It is found that the “general advice” that must be used by smaller companies lacks proper instructions on how to account for environmental liability whilst at the same time it prohibits the use of e g the international reporting standards IFRS/IAS. It is also found that the “general advice” prohibits distribution of costs for research and development over time. This might be incompatible with a fund system where considerable research may be necessary at the early stages of the work and often many years before the actual decommissioning is to take place. The rules in the penal code require that an annual report presents an “essentially correct financial situation”. One of the interpretations to this statement is that a deviance of at most 30% might be tolerated. Although previous work has indicated that the error in cost estimates need not be higher than about 15%, even for research facilities, concealed cost raisers may from time to time lead to much larger errors, even when best practices are being used. It is therefore essential that decommissioning planning and cost predictions are made in accordance with state of the art, and that the estimating methods as well as the results are properly documented.
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Zumente, Ilze, Nataļja Lāce, and Jūlija Bistrova. "ESG disclosure patterns in the Baltics." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.484.

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The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG transparency scores with an average of 41%. On aggregate, governance and social dimensions are reported better (49% and 44%) than environmental (24%). Correlation analysis was performed to test the correlation between ESG and selected financial metrics revealing that the ESG disclosure score correlates with the firm’s market capitalization.
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