Exploring Non-Financial Information Research

2022 ◽  
pp. 90-115
Author(s):  
Estefanía Palazuelos ◽  
Paula San-Martín ◽  
Javier Montoya-del-Corte
Keyword(s):  
Decision Making ◽  
Financial Information ◽  
Annual Reports ◽  
Research Articles ◽  
Social Agents ◽  
Information Research ◽  
Regulatory Bodies ◽  
Interest In Research ◽  
The Web

The disclosure of non-financial information by companies in their annual reports is becoming increasingly important due to its interest for stakeholders' decision-making. This chapter aims to map research articles that have addressed the study of non-financial information in the last 20 years and have been published in journals indexed in the Web of Science (JCR) and Scopus (SJR) databases. The analyses carried out are described from a triple perspective: meta-perspective, content-based perspective, and methodological perspective. The main results obtained show the growing interest in research on non-financial information in terms of both quantity and quality of the publications. This study may be of interest to researchers, regulatory bodies, and other economic and social agents.

scholarly journals Addiction journals and the management of conflicts of interest

2016 ◽  
Vol 5 (1) ◽  
pp. 9-10 ◽  
Author(s):  
Kerstin Stenius
Keyword(s):  
Decision Making ◽  
Drug Research ◽  
Conflicts Of Interest ◽  
Scientific Evidence ◽  
Research Articles ◽  
Policy Makers ◽  
Research Findings ◽  
New Research ◽  
Political Decisions

Stenius, K. (2016). Addiction journals and the management of conflicts of interest. The International Journal Of Alcohol And Drug Research, 5(1), 9-10. doi:http://dx.doi.org/10.7895/ijadr.v5i1.233Scientific journals are crucial for a critical and open exchange of new research findings and as guardians of the quality of science. Today, as policy makers increasingly justify decision-making with references to scientific evidence, and research articles form the basis for evidence for specific measures, journals also have an indirect responsibility for how political decisions will be shaped.

scholarly journals Barriers to the Influence of Research

2021 ◽  
Author(s):  
L. Anne Clyde
Keyword(s):  
Decision Making ◽  
Pilot Study ◽  
Research Quality ◽  
Research Articles ◽  
Small Scale ◽  
International Forum ◽  
School Librarianship ◽  
The Relationship ◽  
Published Research

This paper for the Seventh International Forum on Research in School Librarianship describes a small-scale pilot study that is part of a much larger longitudinal study of “Research and Researchers in School Librarianship”. The pilot study is a preliminary attempt to address issues associated with determining the quality of the published research in the field of school librarianship. The main aims are first, to test the extent to which experienced evaluators agreed in their rankings of research articles on the basis of quality; and secondly, to investigate the ways in which experienced evaluators evaluate research articles. A qualitative, naturalistic research design is used. The data collection was still proceeding at the time the paper was being written; the conference presentation will therefore provide further information about the results of the data analysis and draw some conclusions from the analysis. However, it is already clear from the literature review that the relationship between research quality and the adoption of the results of that research in decision making is more complex than we have supposed.

scholarly journals Pengaruh Empowerment Terhadap Pengambilan Keputusan Perawat: Kajian Literature Review

2020 ◽  
Vol 7 (2) ◽  
pp. 124-132
Author(s):  
Imran Pashar ◽  
Luky Dwiantoro
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Leadership Style ◽  
Systematic Approach ◽  
Nursing Practice ◽  
Ethical Problem ◽  
World Health ◽  
Research Articles ◽  
Professional Nursing Practice

The ability to make ethical problem decisions is a requirement for nurses to carry out the professional nursing practice. Decision making is a systematic approach to resolve a problem. World Health Institution in 2017 identified 98.000 patients died every year because of bad decision making. One strategy in the transformation of organizations in health services today is empowerment. Empowerment is a leadership design that can influence a nurse in decision making. The study aims to know the influence of empowerment leadership on the nurse’s decision making. The method in this paper is a literature review. Search for research articles using a database of sciences from Google Scholar, Science Directs, Clinical Key and the final results found 10 articles to be reviewed. Results: 5 empowerment resources can be used by nurses in improving decision making. The empowerment that contains reward, coercive, expert, referent, and legitimate can be used by nurses in improving decision making Result: 5 sources of empowerment can be used by nurses in improving decision making. The empowerment that contains reward, coercive, expert, referent, and legitimate can be used by nurses in improving decision making. Empowerment leadership style can be an alternative way to improve the quality of nurse decision making. Reward and coercive can influence experience, an expert can influence facts and rational, a referent can affect intuition, and legitimate can affect authority.

Aplikasi MOOC Untuk Pembelajaran Dalam Kualitas MAVIB

Sensi Journal ◽  
2020 ◽  
Vol 6 (2) ◽  
pp. 128-139
Author(s):  
Po Abas Sunarya ◽  
Henderi Henderi ◽  
Wahyu Hidayat
Keyword(s):  
Decision Making ◽  
Online Learning ◽  
Student Learning ◽  
Swot Analysis ◽  
Student Publications ◽  
Decision Making System ◽  
The University ◽  
Web Learning ◽  
The Web

The publication of learning using MOOC in Raharja University is a facility for students and lecturers in learning, learning using MOOC is one of the objectives in the University of Raharja, which will help lecturers in explaining the material so that students are easy to access where I am in the study, the problem is the absence of web learning online using MOOC application, and the absence of information summary to take a decision and the difficulty of the students get information about course or view the material. To solve the problem is conducted research that builds an improvement system of student learning on the quality and quality of university Raharja using SWOT analysis and SPSS (Statistical Product and Service Solutions) method that is felt can help in the management of data. Then transformed in Web Form at Raharja University, it is expected to overcome existing constraints, by providing information that supports the decision-making system in the online learning publications. The system was created with collaborations from Rinfo, Rinfo Sheet, RinfoForm and iLearning Media that are part of the 10 pillars of Raharja University IT. That is further implemented for the needs of student publications at Raharja University through the Web I-Mavib.

scholarly journals Does the Monitoring Mechanisms Considered as Dilemma against the Practices of Earnings Management

2017 ◽  
Vol 10 (10) ◽  
pp. 39
Author(s):  
Dea'a Al-Deen Omar Alsraheen ◽  
Isam Hamad Saleh
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Management Practices ◽  
Annual Reports ◽  
Service Firms ◽  
Financial Reports ◽  
Agency Conflict ◽  
Regulatory Bodies

This paper mainly aims to explore the role of monitoring mechanisms in limiting the earnings management practices among service firms in Jordan. The data used in this study were from the financial annual reports of 59 ASE listed service firms in 2015. The results of multiple regression analysis demonstrate the fairly varied influence of board of directors’ variables. This paper presented three hypotheses covering board independency, CEO duality and audit committee. According to the results, internal monitoring mechanisms significantly impact the level of the practices of earnings management and the reduction of the agency conflict. Additionally, the regulatory bodies in Jordan should focus more on the role of internal monitoring mechanisms in Jordanian companies in terms of effectiveness in order to improve the quality of financial reports can be improved via the assurance of high quality of earnings. Finally, this study becomes a catalyst for more research on quality of financial reports and earnings quality in Jordan and other countries where there is still lack of studies in this domain.

scholarly journals The Quality of Local Government Financial Statements and The Use of Financial Information in Decision Making

2020 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Raden Muhammad Rachmansyah Shadiqiawan ◽  
Sri Mulyani
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Hypothesis Testing ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Government Decision ◽  
Testing Data

Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified opinions for their financial statements. This study also found that the financial statements most often used as a basis for decision making in the two groups of local governments are budget realization statement. 

scholarly journals The Effect of Corporate Governance Attributes on Audit Quality in Nigeria

2019 ◽  
Vol 8 (4) ◽  
pp. 4882-4886
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Negative Relationship ◽  
Listed Companies ◽  
Financial Information ◽  
Annual Reports ◽  
Board Independence ◽  
And Gender

An excellent relationship between corporate governance attributes and audit quality is another monitoring mechanism that enhances the reliability of financial information. Though, one of the strategies of achieving the qualitative audit is that auditors must be independent of mind and appearance. As such, an active board and audit committee may support in monitoring the reliability of an entity’s audit quality. The objective of this study is to investigate the effect of corporate governance attributes on audit quality for the Nigerian listed companies. The population of the study includes all the companies in the eleven sectors of the economy, excluding the financial sector from 2012-2017. The study used only sixty-three companies as a sample after filtration and screening. The data was obtained from the annual reports and accounts of the selected companies. Multiple regression was carried out in testing the relationships between the dependent and independent variables. The result of the regression highlighted an insignificant negative relationship for board independence and positive significant and negative significant for meetings and gender of the audit committee, respectively. Agency is the main theory employed, which is supported by earnings management theory. Thus, the findings support and contradict the theories. For the implication, this study provides clarification on the contributions of the board independence and audit committee meetings and gender towards the audit quality of the Nigerian listed companies, and this will help the users of the financial information and relevant scholars in literature development.

Impact of Adopting IFRS in Ghana

2016 ◽  
pp. 191-230
Author(s):  
Ben K. Agyei-Mensah
Keyword(s):  
Internal Control ◽  
Financial Information ◽  
Annual Reports ◽  
Disclosure Quality ◽  
Accounting Disclosure ◽  
Financial Reports ◽  
Listed Firms ◽  
Control Information ◽  
Forward Looking

This chapter reports on the impact of the adoption of IFRS in Ghana. It first traced the history of accounting standards in Ghana and the reason for the adoption of IFRS in 2007. One of the key issues that IFRS talk about is the disclosure of financial and non financial information in corporate financial reports. Hence this chapter provides evidence on the extent of disclosures, the quality of the disclosures and the determinants of the disclosures. The disclosure of financial ratios, forward-looking information and internal control information in corporate annual reports were extensively studied and findings reported in this chapter. The results of the quality of financial information disclosure mean of 76.80% (pre adoption) and 87.09% (post adoption) for the two years indicate that the quality of financial reports has improved significantly after adopting IFRSs. The findings thus confirms that the implementation of IFRSs generally reinforce accounting disclosure quality. However, the low levels of other disclosures (accounting ratio disclosure quality 6.64%, level of disclosure 60%; forward looking information 35%; internal control information 42%) by listed firms in Ghana do not support signaling theory which suggests that firms with good performance will wish to signal their quality to investors, hence are more likely to disclose their performance by disclosing more voluntary information. It is therefore important for the SEC and The Ghana Stock Exchange to do more by enforcing adherence to the corporate code of corporate governance.

Corporate social responsibility disclosure and financial information environment

Accounting ◽  
2021 ◽  
pp. 41-48 ◽  
Author(s):  
Nasr Taha Hassan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Fees ◽  
Business Environment ◽  
Information Environment ◽  
Financial Information ◽  
Annual Reports ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to explore whether or not social responsibility disclosure contributes to improve the financial information environment, through examining the impact of quantity and quality of corporate social responsibility (CSR) disclosure on the accuracy of analysts' forecasts and audit fees. Content analysis technique has been used to measure quantity and quality of CSR disclosure in annual reports of Saudi registered companies. OLS regression model is used to examine the relationship between the quantity and quality of CSR disclosure in the annual reports and the quality of the analysts' forecasts, and the audit fees. The results indicated that CSR disclosure provides useful information for outsiders, where it is associated with more accurate analysts’ expectations and reduced audit fees. These results suggest that CSR disclosure is associated with high quality financial information environment. This paper provides comprehensive analysis for financial information environment in Saudi companies. The findings of paper provide useful insights concerning the importance of social responsibility disclosure in Saudi business environment.

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