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نتیجه جستجو - Annual report

تعداد مقالات یافته شده: 20
ردیف عنوان نوع
1 Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency
حساب های عملکرد سازمان های غیر دولتی به عنوان فضاهای محاسباتی: حیوانات وحشی، ترمیم حیات وحش و آژانس استراتژیک-2021
Whereas corporations typically share a common primary objective of generating profits for their owners, non-governmental organisations (NGOs) principally pursue a panoply of various social and/or ecological objectives. Accordingly, an NGO’s performance in pursuit of its objectives can rarely be accounted for in straightforwardly comparable quantitative terms. How then can an NGO instead construct qualitative accounts of its performance that show how it makes a differ- ence in pursuit of its objectives? This paper examines qualitative accounts of performance against an objective to restore wildlife, which are included in the annual reports of a large conservation NGO. These accounts are conceptualised as being calculative spaces, configured by framing work being done within these accounts. Analysis of this framing work finds that these accounts identify a performance object (i.e. specific wild animal populations), establish relations that seemingly affect this performance object (i.e. threats to wild animal populations and actions to conserve these populations), and attribute the NGO with agency to make a difference to this performance object (i.e. as a strategic actor directing and co-ordinating wildlife restoration). Thus, this paper demonstrates that seeing quantitative and qualitative accounts of organisational performance in the same conceptual terms creates conditions of possibility for developing a fuller understanding of an organisation’s calculations of its own capacity to act upon society.
keywords: سازمان غیر دولتی | مسئوليت | کادر بندی | محاسبات | گفتمان | حفاظت | NGO | Accountability | Framing | Calculation | Discourse | Conservation
مقاله انگلیسی
2 Information transmission along supply chains: Stock price reaction of suppliers upon a customers release of qualitative risk information
انتقال اطلاعات در طول زنجیره های تأمین: واکنش قیمت سهام تأمین کنندگان پس از انتشار اطلاعات ریسک کیفی توسط مشتری-2021
We examine suppliers’ stock price reaction to the disclosure of qualitative risk information from important customers. By leveraging recent advances in textual analysis, we quantify customers’ qualitative information disclosure and use it to gauge the spontaneous stock price reaction of the supplier’s stock. Using a sample of 2028 customer-supplier-firm observations in China, we find that, on average, the stock price of a supplier negatively reacts to its customer’s qualitative risk information disclosure. Our findings are robust to alternative metric of qualitative risk disclosure, alternative metric of stock price reaction, after accounting for customer stock returns, and after mitigating selection bias. Moreover, when comparing the magnitudes of coefficients, we find the impact of the qualitative risk information disclosure on suppliers’ stock price is larger than the firm, industry, and macroeconomic information embedded in the same annual report; its value is also greater than the impact of a customer’s negative stock price. Last, we show that the adverse impact of customers’ qualitative risk information disclosure is more salient if the customers are relatively important or the information is more useful to investors. We discuss implications of our findings to supply chain risk management.
Keywords: Qualitative risk information | Supply chain | Stock price reaction
مقاله انگلیسی
3 An analysis of cybersecurity in Dutch annual reports of listed companies
تجزیه و تحلیل امنیت سایبری در گزارش های سالانه هلندی شرکت های فهرست شده-2020
Keywords: Cybersecurity Financial law Annual report Information sharing Security regulationIn this paper we study the disclosure of cybersecurity information in Dutch annual reports, such as cybersecurity measures and cyber incidents, from a financial law and economics perspective. We start our discussion with an analysis of the requirements in financial law to disclose cybersecurity information in annual reports. Hereafter, we discuss the incentives for the board regarding disclosing cybersecurity related information and its effect on stakeholders and shareholders. We draft hypotheses regarding the actual disclosure of cy- bersecurity information and propose a research design of an exploring empirical study. The results of our study show that although there is no strict legal obligation to do so, 87% of the companies mention cybersecurity or similar words in their annual report in 2018. However, only 4 out of 75 companies disclosed more than six specific cybersecurity measures, while openness would generate the highest surplus for society from a social welfare perspective. Some major Dutch banks and employment agencies did not disclose any specific information with regard to their cybersecurity strategy, while those companies are highly vulnerable for cybersecurity incidents. This hampers the protection of creditors, investors and other stakeholders. Our analysis aims to propel the debate on stimulation of self-regulation or possible obligations in financial law concerning cybersecurity in annual reports.© 2020 E.V.A. Eijkelenboom and B.F.H. Nieuwesteeg. Published by Elsevier Ltd. All rightsreserved.
Keywords: Cybersecurity | Financial law | Annual report | Information sharing | Security regulation
مقاله انگلیسی
4 Exploring global retailers corporate social responsibility performance
بررسی عملکرد مسئولیت اجتماعی شرکت خرده فروشان جهانی-2020
Retailers serve as the main interface between business and society. This study explores the Corporate Social Responsibility priorities and performance of the largest 23 global retailers. This set of global retailers, who have a major impact on society, were studied in terms of social, environmental and sustainability practices and strategy, and there performance was analysed and evaluated. The study uses a four-dimensional Social, Economic, Envi- ronmental, Supply Chain model for sustainability performance evaluation. We rely on data collected from annual reports, and find that global retailers have addressed the business-society interface in relatively balanced ways for the different dimensions of CSR. Further, our findings indicate that global retailers in different regions have different CSR priorities. In particular, the data indicates that the US retailers place a lower priority on supply chain sustainability performance, followed by the Australians, while European retailers place a higher priority. The study concludes that while global retailers all pay attention to the same dimensions of CSR and do so differently in the different regions, the variation and lack of significant progress indicates that there is a role for stronger government regulation. This study contributes to the literature by shifting the analysis from country to a global level, is more objective in relying on reported data rather than interviews or surveys and provides a new analytical tool.
Keywords: Corporate social responsibility | Retail | Strategy | Sustainability | Supply chain | SDG | Sustainable development | Technology management | Entrepreneurship | Business policy | Management | Globalization | Industrialization
مقاله انگلیسی
5 Corporate Social Responsibility and financial performance: A comparative study in the Sub-Saharan Africa banking sector
مسئولیت اجتماعی شرکت و عملکرد مالی: یک مطالعه مقایسه ای در بخش بانکی زیر صحرای آفریقا-2019
There is a growing interest in Corporate Social Responsibility (CSR), both in the professional and academic fields. Building on the Stakeholder theory, this study examines the impact of voluntary CSR disclosure on Financial Performance (FP) in the Sub-Saharan banking sector by comparing the top-ranked banks in Mozambique and the Republic of South Africa. This study applied content analysis to assess the Corporate Social Responsibility dimensions and the general measure of FP such as Return on Asset (ROA) and Return on Equity (ROE), which are published in the annual reports in accordance with International Financial Reporting Standards (IFRS). Based on a panel data covering the period of 2012e2016, this study regresses FP on CSR disclosure and found a significant and positive relationship between FP and CSR disclosure, suggesting that CSR behavior is helpful to improve the performance of banks. The findings indicate that the Republic of South Africa banks are slightly over performing Mozambican banks, and the Republic of South Africa banks are disclosing more information regarding CSR than Mozambican banks. Also, the influence of the positive CSR disclosure index is much stronger than that of the negative CSR disclosure index on improving FP. In practical terms, it is believed that the voluntary report on CSR commitment could help the banking sector to improve its FP. The evidence from the study can help regulators and investors to understand the banks business practices in these two countries.
مقاله انگلیسی
6 Transparency and bank risk-taking in GCC Islamic banking
شفافیت و ریسک پذیری بانکی در GCC بانکداری اسلامی-2019
This study examines the impact of corporate transparency on bank risk for a sample of 29 Islamic banks operating in five Gulf Cooperation Council countries over the period 2013e2016. We construct a transparency index based on several international regulatory documents and we measure the index using content analysis on the banks annual reports. The results reveal wide variation in terms of disclosure among Islamic banks. Only two countries, Bahrain and the United Arab Emirates, have a higher level of transparency. We also find a lack of transparency related to corporate governance, Sharia governance and management risk dimensions. Our regression findings using the random-effect GLS technique show that an increase in the transparency of Islamic banks has a significant impact on banks’ stability. Finally, we identify several internal and external variables that impact bank risk, namely size, efficiency, level of deposit, growth of assets, GDP growth, depth of credit information risk and concentration.
Keywords: Corporate transparency | Bank risk | Disclosure | Islamic banks | GCC countries
مقاله انگلیسی
7 It pays to partner with a firm that writes annual reports well
به یک شرکت شریکی که گزارشات سالانه را به خوبی می نویسد می پردازد-2018
We use strategic alliances as a setting to examine whether the readability of a firms partners 10-K matters. We find that the increase in the cumulative abnormal return (CAR) around the announcement of an alliance is relatively lower when the firms partner in a strategic alliance has a less readable 10-K report. Additional tests show that the impact of the readability of a partners 10-K is much stronger when investors suspect insufficient due diligence before the alliances formation, when the partner is from a different industry, and when the alliance occurs before the Sarbanes–Oxley Act. Overall, our results show that the readability of a partners annual report matters—it pays to partner with a firm that writes these reports well.
keywords: Strategic alliance |Readability |10-Ks |Annual reports
مقاله انگلیسی
8 Awareness, determinants and value of reputation risk management: Empirical evidence from the banking and insurance industry
آگاهی، عوامل تعیین کننده و ارزش مدیریت خطر شهرت: شواهد تجربی از بانکداری و صنعت بیمه-2018
The aim of this paper is to empirically study reputation risk management in the US and European banking and insurance industry, which has become increasingly important in recent years. We first use a text mining approach and find that the awareness of reputation risk (management) as reflected in annual reports has increased during the last ten years and that it has gained in importance relative to other risks. Furthermore, we provide the first empirical study of the determinants and value of reputation risk management. Our results show that larger firms, as well as firms that are located in Europe and have a higher awareness of their reputation, are significantly more likely to implement a reputation risk management program. Finally, we obtain initial indications of the value-relevance of reputation risk management.
keywords: Reputation risk management |Reputation risk |Corporate reputation |Text mining
مقاله انگلیسی
9 رابطه بین مدیریت ریسک اعتباری و دارایی های غیرفعال بانک های تجاری در هند
سال انتشار: 2018 - تعداد صفحات فایل pdf انگلیسی: 15 - تعداد صفحات فایل doc فارسی: 29
هدف: هدف این مقاله بررسی تأثیر مؤلفه‌های ریسک اعتباری بر عملکرد مدیریت ریسک اعتباری و رشد دارایی‌های غیرفعال (NPA) بانک‌های تجاری در هند است.
طرح / روش شناسی / رویکرد: داده ها از منابع اولیه و ثانویه به دست آمده است. داده های اولیه با استفاده از پرسشنامه در میان مدیران ریسک بانک های هندی جمع آوری شده است. داده های ثانویه در مورد NPA های بانک های هندی از گزارش های سالانه و پایگاه داده Prowess گردآوری شده توسط مرکز نظارت بر اقتصاد هند است. برای تخمین مدل های مطالعه از رگرسیون خطی چندگانه استفاده می شود.
یافته ها: نتایج نشان می دهد که شناسایی ریسک اعتباری به طور قابل توجهی بر عملکرد ریسک اعتباری تأثیر می گذارد. نتایج قوی هستند زیرا شناسایی ریسک اعتباری به طور منفی با رشد سالانه NPA ها یا وام ها مرتبط است. شواهدی در حمایت از انتظارات پیشینی از عملکرد ریسک اعتباری بهتر بانک های خصوصی در مقایسه با بانک های دولتی وجود دارد.
پیامدهای عملی: این مطالعه پیامدهایی برای بانک های هندی دارد که از سطح بالایی از زیان ناشی از وام های بد رنج می برند. علاوه بر این، پیامدهایی برای اجرای هنجارهای جدید توافق بازل (بازل III) توسط بانک مرکزی هند خواهد داشت.
پیامدهای اجتماعی: در صورت عدم مداخله مناسب توسط دولت و بانک مرکزی در قالب تغییرات در زیرساخت های نهادی و نظارتی، افزایش و سطح بالای NPA ها پیامدهای نامطلوبی بر جریان اعتبار در اقتصاد خواهد داشت. مشکلات در بخش بانکداری و خدمات مالی منجر به کاهش رشد اقتصادی صنعتی و رشد کل و نیز رشد کمتر (یا منفی) اشتغال خواهد شد.
اصالت/ارزش: شواهد کمی از شیوه های مدیریت ریسک اعتباری بانک های هندی و رابطه آنها با عملکرد ریسک اعتباری و رشد NPA وجود دارد. نیاز به یک سیستم مدیریت ریسک موثر برای مدیریت ریسک اعتباری در زمینه NPAهای بالا و رو به رشد بانکهای هندی و پیامدهای آن برای اقتصاد هند از اهمیت و فوریت ویژه ای برخوردار است.
واژگان کلیدی: بانک های هندی | مدیریت ریسک | مالکیت | ریسک اعتباری | شناسایی ریسک | دارایی های غیرفعال.
مقاله ترجمه شده
10 Voluntary disclosure of non-financial information and its association with sustainability performance
افشای داوطلبانه اطلاعات غیر مالی و رابطه آن با عملکرد ماندگاری-2018
This paper investigates management incentives for disclosing voluntary non-financial information and whether such disclosure is associated with firms environmental, social, and governance (ESG) sustainability performance. We hand-collect 580 sample firms voluntary non-financial disclosure on product, competition, industry, customers, trends, and technology data from their annual reports in 2010. We find that information contents and managerial motivations play an important role in assessing the antecedents and consequences of non-financial disclosure. Specifically, we find that earnings quality is a more pronounced factor in influencing forward-looking non-financial disclosures whereas proprietary cost is a more pronounced factor in influencing historical non-financial disclosures. Using the ratings from the KLD database to construct ESG sustainability performance, we find a two-directional association between non-financial disclosures and sustainability performance. Specifically, forward-looking non-financial disclosures are associated with a one year lead in sustainability performance, whereas current year sustainability performance is linked to more disclosures of historical non-financial information in the year-end annual filings.
keywords: Information asymmetry |Non-financial disclosures |Sustainability performance |Earnings quality
مقاله انگلیسی
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