scholarly journals The Relations between Annual Report Tone Management and Major Shareholder Reduction of Listed Company—A Case Study Based on Ourpalm Company

2019 ◽  
Author(s):  
Liang Chang ◽  
Yuzheng Zheng ◽  
Na Tan
Keyword(s):  
Annual Report ◽  
Listed Company ◽  
Major Shareholder

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation

2009 ◽  
Vol 28 (1) ◽  
pp. 137-151 ◽  
Author(s):  
Paul J. Coram ◽  
Gary S. Monroe ◽  
David R. Woodliff
Keyword(s):  
Attribution Theory ◽  
Performance Indicators ◽  
Stock Price ◽  
Annual Report ◽  
Corporate Disclosure ◽  
Financial Report ◽  
Nonfinancial Performance ◽  
Assurance Services ◽  
Context Specific

SUMMARY: This study examines whether assurance on the voluntary provision of nonfinancial performance indicators affects the stock price estimates of a group of sophisticated financial report users. We conducted an experiment where participants were provided with a case study containing excerpts from a hypothetical company's annual report. Nonfinancial performance and assurance were manipulated in a 2 (positive and negative nonfinancial performance indicators) ×2 (assurance and no assurance) +1 (control condition) between-subjects design. After reading the case materials, the participants indicated whether they believed the company's stock price would increase or decrease based on the information provided. As expected, we found that the nonfinancial performance indicators had a significant effect on stock price estimates. In addition, consistent with attribution theory, an assurance report on the voluntarily disclosed nonfinancial performance indicators only had a significant effect on stock price estimates when the nonfinancial performance indicators were positive, suggesting that the value of assurance is context-specific. Our research contributes to the discussion on the value of expanded assurance services and also on the value of enhanced corporate disclosure.

scholarly journals Study on the Effect of Equity Incentive Plans for Private Enterprises in Zhuhai City----A Case Study of Ninestar

2018 ◽  
Vol 11 (11) ◽  
pp. 84
Author(s):  
Junda Yang ◽  
Yun Xia ◽  
Liu Yang ◽  
Xiaomei Chen
Keyword(s):  
Listed Company ◽  
Governance Structure ◽  
Market Response ◽  
Private Enterprises ◽  
Enterprise Performance ◽  
Corporate Governance Structure ◽  
Specific Effects ◽  
Manager Behavior ◽  
Equity Incentive

In recent years, in order to study the actual effect of equity incentives of the listed companies, Chinese scholars have mainly studied it from three aspects, including enterprise performance, manager behavior and market response. This paper analyzed the equity incentive plan scheme of Ninestar company, a private listed company in Zhuhai city, in detail, and made an analysis on the specific effects of Ninestar's equity incentive measures from the following three aspects: enterprise performance, manager behavior and market response. Finally, we put forward relevant suggestions from the perspective of corporate governance structure, providing beneficial reference for private enterprises in China to improve equity incentive measures.

Exploring the nexus between integrated reporting and sustainability embeddedness

2019 ◽  
Vol 10 (5) ◽  
pp. 822-843 ◽  
Author(s):  
Catherine Le Roux ◽  
Marius Pretorius
Keyword(s):  
Stock Exchange ◽  
Single Case ◽  
Listed Company ◽  
Data Gathering ◽  
Integrated Reporting ◽  
Content Type ◽  
Multiple Data ◽  
Practical Implications ◽  
Insight Into

Purpose This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice. Design/methodology/approach A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company. Findings This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness. Research limitations/implications The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested. Practical implications The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice. Social implications The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment. Originality/value The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

Sau San Tong: A Paragon of the Slimming and Beauty Business

2006 ◽  
Vol 10 (01) ◽  
pp. 143-160
Author(s):  
Susan Tai
Keyword(s):  
Hong Kong ◽  
Marketing Strategy ◽  
Listed Company ◽  
Chinese Herbal ◽  
Growth Enterprise Market ◽  
Full Body ◽  
Major Shareholder

Sau San Tong Holdings was established in July 2000 and initially sold Chinese herbal slimming medicines. In 2001, it moved into the full-body slimming business. Within three years, the company had transformed itself into a Growth Enterprise Market listed company, operating four slimming centres in Hong Kong and two in Shanghai. The major shareholder, Shirley Cheung Yuk Shan (the former TV artist) controlled over 50% of the company. Shirley Cheung, who had strong marketing skills and a special talent in selecting celebrities as successful and persuasive spokespersons, had developed Sau San Tong into a paragon of the slimming and beauty business. This case explores marketing strategy and communications for a service.

Utilitarianism, Deontology and Virtue Ethics

2018 ◽  
Vol 15 ◽  
pp. 315-322
Author(s):  
Susan Stos ◽  
Keyword(s):  
Virtue Ethics ◽  
Business Models ◽  
Listed Company ◽  
Real Life ◽  
Ethical Theories ◽  
Business Decision ◽  
The Public ◽  
Current Affairs ◽  
Public Broadcaster

The concepts behind three of the principal normative ethical theories (utilitarianism, deontology, virtue ethics) are evident in a real-life scenario. This case study involves videotapes recorded from inside Grootvlei Prison, Bloemfontein, South Africa in 2002. Prisoners captured sensational footage of warders selling alcohol, drugs, loaded firearms and juveniles for sex to inmates. It was footage every journalist would want to broadcast and it was for sale to the highest bidder. The country’s three flagship current affairs programs, broadcast on three different channels, were each approached to buy the footage. Each of the television channels operates under different business models: one is the public broadcaster; another a free-to-air private channel; the third is a pay channel and part of a multinational listed company. Upon analysis it is clear that each executive producer/company espoused different ethical philosophies, yet each decision was ultimately ethical. The reasoning and philosophies of three ethical theories are highlighted in business decision-making, commercial judgments as well as journalistic choices.

scholarly journals Application of Machine Learning in Auditing Teaching: A Case Study of Predicting the Audit Report Type of China ST Listed Companies

2020 ◽  
Vol 2 (1) ◽  
pp. 023-040
Author(s):  
Shi-Ming Huang Shi-Ming Huang ◽  
Chang-ping Chen Shi-Ming Huang ◽  
Tzu-ching Wong Chang-ping Chen
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Listed Company ◽  
Accounting Students ◽  
Computer Assisted ◽  
Research Database ◽  
Audit Report ◽  
Professional Fields ◽  
Future Work

<p>Artificial intelligence is an important emerging technology in the accounting industry. Fear and hype associated with artificial intelligence and its impact on accounting and auditing jobs have pervaded the professional fields of accounting and auditing. It is important to develop AI competency in accountants and auditors. This paper presents a teaching case for a professor or lecturer to use for teaching machine learning to accounting students. The case is based on openly available data from the China Stock Market & Accounting Research database and aims to teach students how to predict the future audit report type of a China ST listed company. Through case teaching, students can learn skills related to computer-assisted auditing tools and machine learning (such as ACL) develop the confidence to apply artificial intelligence in their education and future work.</p> <p>&nbsp;</p>

scholarly journals The companies’ characteristics impact on the performance’s sustainable reporting. Case study on Bucharest Stock Exchange listed companies

2021 ◽  
Vol 342 ◽  
pp. 08004
Author(s):  
Maria-Mădălina Bogeanu-Popa ◽  
Mariana Man
Keyword(s):  
Stock Exchange ◽  
Listed Company ◽  
Control Variable ◽  
Listed Companies ◽  
Annual Reports ◽  
The Sustainable Development ◽  
Performance Reporting ◽  
Long Run ◽  
Continuous Dynamic

The actual economic environment, which is in a continuous dynamic, obligates the economic entities to rethink their periodic performance reporting method. In this context, drafting a report of interest for the stakeholders, which would contain financial as well as non-financial information, becomes a challenge. Integrating the exigencies of the sustainable development of economic, social and environment nature in a sustainable report of performance represents in the long run an indispensable requirement for any stock exchange listed company. This paper aims to analyse three characteristics of the Bucharest Stock Exchange (BSE) listed companies: dimension (ED), rentability (ARR) and company recognition (EER). The control variable (EO) is given by the objectives the company follows. The data in this paper has been collected from annual reports drafted by BSE listed companies on the Regulated Market referring to 2019. The results obtained through econometric research have revealed the fact that the objectives (EO), the dimension (ED) and the company’s rentability (ARR) have a significant impact on the sustainable reporting of their performance.

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