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Jinying Li, Ananda Maiti and Jiangang Fei
Regulatory Technology (RegTech) is an emerging set of computing and network-based information systems and practices intended to enhance and improve regulatory compliance processes. Such technologies rely on collecting exclusive information from the envir...
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Jovica Stankovic, Ksenija Dencic-Mihajlov, Jelena Z. Stankovic, Evica Petrovic
Pág. 31 - 42
Research Question: This study examined the preconditions and efficiency of socially responsible investing (SRI) in the developing capital market, specifically the Belgrade Stock Exchange (BSE). Motivation: Considering the increasing trend of SRI (GSIA, 2...
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Aditya Candra Laksmana,Heru Kristanto
Pág. in press
An employee?s turnover intention to the company is related to organizational commitment, where several factors, such as compensation and perception of organizational culture, strongly support the success of organizational commitment. This research was co...
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Awatif Hodaed Alsheikh and Warda Hodaed Alsheikh
We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 ...
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Amer Balic, Lejla Turulja, Emina Kuloglija and Mirjana Pejic-Bach
Enterprise resource planning (ERP) systems have become the most important tool for integrating businesses and achieving the ?once only? principle in data entry, which contributes to resource efficiency, the enhancement of numerous organizational processe...
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Cornelis T. van der Lugt,Nadia Mans-Kemp
AbstractOrientation: Diverging views on the relevant content and target audiences of financial and non-financial reporting have caused a proliferation of reporting standards. This has led to calls for integration and convergence in approaches.Research pu...
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Daniel Botez,Mihaela Enachi
The financial reporting process is a standardized process by which an entity provides information about its business, which is not considered confidential, in the environment in which it operates, for the purpose of supporting and developing the society ...
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Zeeshan Ahmed,Qasim Saleem,Abdul Qadir Bhatti,Bilal Ahmed
Pág. 176 - 184
The study aims to examine the relation between capital structure and information asymmetry. For this purpose, pooled OLS and fixed effect model regression techniques are used for empirical analysis of the study. The annual data has been taken from analys...
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Tetiana Momot, Maria Karpushenko, Tang Linlin
Pág. 121 - 128
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business e...
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Alistraja Dison Silalahi, Erlina Erlina
Pág. 473 - 478
Non-financial information describes the company's future performance, and at the same time illustrates that the company has been managed well. This research was conducted to see whether non-financial information influences investment decisions on the Ind...
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