Social capital accounting and financial performance improvement: the role of financial information reliability as a mediator

CA Rashid - Journal of Islamic Accounting and Business Research, 2023 - emerald.com
Purpose The purpose of this paper is to investigate the role of accounting measurement and
disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial …

A win-win situation: uncovering the relationship between CSR reporting and financial performance in Indian companies

S Singhania, A Arora, V Sardana - International Journal of Law and …, 2024 - emerald.com
Purpose This study aims to evaluate the relationship of corporate social responsibility (CSR)
reporting with the financial performance of firms using various market and accounting-based …

[PDF][PDF] The role of accounting measurement and disclosure of social capital in improving financial performance

RAS Jaf, CA Rashid - Academic Journal of Nawroz …, 2023 - pdfs.semanticscholar.org
This research aims to investigate the role of accounting measurement and disclosure of
social capital (AMDSC) in improving financial performance (FP) in industrial companies in …

Nexus between Sustainability Reporting and Firm Performance: Considering Industry Groups, Accounting, and Market Measures

B Dincer, Aİ Keskin, C Dincer - Sustainability, 2023 - mdpi.com
The relationship between Sustainability Reporting and corporate financial performance is
overlapping and multifaceted and it has been an interesting issue for both academics and …

Impact of chief financial officer's experience on the assurance of corporate social responsibility reports in China

F Khalid, K Naveed, X He, C Ye - Society and Business Review, 2022 - emerald.com
Purpose Given the emerging importance of the chief financial officer's (CFO) role, this study
aims to probe into the prevalence of corporate social responsibility (CSR) assurance …

Corporate social responsibility and financial performance: does CSR strategic integration matter?

D Sharma, S Chakraborty - Cogent Business & Management, 2024 - Taylor & Francis
This study aims to analyse the relationship between Corporate Social Responsibility (CSR)
and Corporate Financial Performance (CFP) of Indian firms with the moderating role of CSR …

Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies

RM Galeotti, MA Camilleri, F Roberto… - Business Ethics, the …, 2023 - Wiley Online Library
More businesses are embedding stakeholder engagement (SE) practices in their corporate
disclosures. This article explores the extent to which SE practices are featured in the …

Too little or too much? The curvilinear relationship between corporate social responsibility disclosure and investment efficiency in BRICS economies

J Gupta, N Das - Corporate Social Responsibility and …, 2024 - Wiley Online Library
This research article investigates the complex relationship between corporate social
responsibility disclosure (CSRD) and investment efficiency in the BRICS economies (Brazil …

Social capital accounting and improving financial performance: a mediating role of the quality of accounting information

CA Rashid - Journal of Islamic Accounting and Business Research, 2024 - emerald.com
Purpose The purpose of the current research is to examine the relationship between social
capital (SC) and financial performance (FP) in industrial enterprises in the Kurdistan Region …

Research on extended external reporting assurance: An update on recent developments

ER Venter, J Krasodomska - Journal of International Financial …, 2024 - Wiley Online Library
We review the recent literature on the assurance of Extended External Reporting published
since the review published in 2021 in the Journal of International Financial Management & …