Financial Reporting in India PDF Download

Author: Claire Marston
Publisher: Psychology Press
ISBN:
Category : Accounting
Languages : en
Pages : 184

View

Book Description

Author: Zulidiana D. Rusnalasari
Publisher: European Alliance for Innovation
ISBN: 1631901990
Category : Social Science
Languages : en
Pages : 1166

View

Book Description
We are delighted to introduce the proceedings of the First edition of the 2019 European Alliance for Innovation (EAI) The International conference on business, law, and pedagogy (ICBLP 2019). The International conference on business, law, and pedagogy accepts the papers in the three thematic areas with multiple research approaches and methodologies. The conference provides a platform for wide-ranging issues, which captures contemporary developments in business, law and pedagogy within which a wide range of networking opportunities can be nurtured for the advancement of future research and global collaboration. This approach is now vital in research endeavours as business, law and pedagogy practices are increasingly prone to an era of cross-fertilization through meaningful multi-disciplinary collaborations We strongly believe that ICBLP conference provides a good forum for all researcher, developers and practitioners to discuss all science and technology aspects that are relevant to smart grids. We also expect that the future ICBLP 2019 conference will be as successful and stimulating, as indicated by the contributions presented in this volume.

Author: Lujie Chen
Publisher: Linköping University Electronic Press
ISBN: 9176859673
Category : Corporate culture
Languages : en
Pages : 82

View

Book Description
This dissertation approaches the question of sustainability and its influence on company performance, with special focus on the manufacturing industry. In the contemporary production environment, manufacturing operations must take into account not only profit, but also environmental and social performance, in order to ensure the long-term development of the company. Companies have to decide whether they should allocate resources to environmental and social practices in order to improve their competitive advantage. Consequently, in decision-making processes concerning operations, it is important for companies to understand how to coordinate profit, people, and planet. The objective of this dissertation was to investigate the current situation regarding manufacturers’ sustainable initiatives, and to explore the relationship between these sustainable practices and companies’ performance, including financial performance, operational performance, innovation performance, environmental performance, and social performance. First of all, a structured literature review was conducted to identify sustainable factors considered to be important in the decision making of manufacturing operations. The findings were synthesized into a conceptual model, which was then adopted as the basis for designing the survey instrument used in this dissertation. Drawing on Global Reporting Initiative (GRI) reports, empirical research was performed to explore the relationship between environmental management practices and company performance. Interestingly, the findings showed that many environmental management practices had a strong positive impact on innovation performance. Sustainability disclosures and financial performance were further analyzed using extended data from the GRI reports. The results also showed that several sustainability performance indicators, such as product responsibility, human rights, and society, displayed a significant and positive correlation with return on equity in the sample companies. In order to further explore the research area and to verify these findings, a triangulation approach was adopted and new data were collected via a survey conducted among middle and large sample companies in the Swedish manufacturing industry. The results indicated that the sustainable improvement practices had a positive impact on company performance. Some environmental and social improvement practices had a direct and positive correlation with product and process innovation. Furthermore, findings suggested that better cooperation with suppliers on environmental work could help to strengthen the organizational green capabilities of the focal companies. When considering the company’s general approach to implementing sustainable practices, some interesting findings emerged. There were limited significant differences in sustainable practices when comparing different manufacturing sectors, and different countries and regions. However, the results showed that Swedish manufacturing companies often place higher priority on implementing economic and environmental sustainability practices than on social ones. This dissertation contributes to the literature on manufacturing sustainability. The study expands the understanding of how environmental, social, or economic perspectives as a triple bottom line can influence company performance and to a certain extent the supply chain. Identifying and understanding such relationships gives companies the opportunity to integrate sustainability into their manufacturing operations strategy in order to sustain their manufacturing operations over the long term.

Author: Abdalmuttaleb M. A. Musleh Al-Sartawi
Publisher: Springer Nature
ISBN: 3031434900
Category : Technology & Engineering
Languages : en
Pages : 673

View

Book Description
Presently, we stand on the threshold of a technological revolution that will drastically change the way we live, work, and communicate with each other. By the current rate, scope, and complexity, this transformation will be as fundamental for society as any other technological paradigm change from the past. The industries which are more susceptible to change are technologically oriented industries including banking, finance, accounting, and auditing. One of the technological concepts of the technological revolution is the concept of the digital twin. The application of digital twins and AI as paired with Internet of Things technologies makes it possible to solve ESG problems on a completely different level (Li, 2019) for accounting firms and financial institutions. These include recycling on demand, rational energy consumption, smart surveillance cameras for crime tracking, and smart branch parking solutions, monitoring the wear and tear and conditions of financial technology infrastructures. Moreover, numerous researchers and practitioners emphasize the significance of innovating sustainable business models and operations (Geissdoerfer et al., 2018). The digital twin will allow businesses and financial institutions to minimize costs, boost customer service, and find new ways to generate revenue. DTW is accessible now more than ever, and many reputable and innovative companies such as Tesla, Ericsson, and Siemens have adopted it with varying success. Therefore, this book examines the opportunities, challenges, and risks of artificial intelligence-augmented digital twins for financial operations, innovation, and sustainable development. It focuses on AI and digital twin technologies to furnish solutions for the current industrial revolution including the Metaverse. Henceforth, this book aims to encourage authors to submit multi-disciplinary chapters indicating the current scholarly challenges about the applications and potential of artificial intelligence and digital twins in accounting, finance, and banking.

Author: Pedro Matos
Publisher: CFA Institute Research Foundation
ISBN: 1944960988
Category : Business & Economics
Languages : en
Pages : 82

View

Book Description
This survey examines the vibrant academic literature on environmental, social, and governance (ESG) investing. While there is no consensus on the exact list of ESG issues, responsible investors increasingly assess stocks in their portfolios based on nonfinancial data on environmental impact (e.g., carbon emissions), social impact (e.g., employee satisfaction), and governance attributes (e.g., board structure). The objective is to reduce exposure to investments that pose greater ESG risks or to influence companies to become more sustainable. One active area of research at present involves assessing portfolio risk exposure to climate change. This literature review focuses on institutional investors, which have grown in importance such that they have now become the largest holders of shares in public companies globally. Historically, institutional investors tended to concentrate their ESG efforts mostly on corporate governance (the “G” in ESG). These efforts included seeking to eliminate provisions that restrict shareholder rights and enhance managerial power, such as staggered boards, supermajority rules, golden parachutes, and poison pills. Highlights from this section: · There is no consensus on the exact list of ESG issues and their materiality. · The ESG issue that gets the most attention from institutional investors is climate change, in particular their portfolio companies’ exposure to carbon risk and “stranded assets.” · Investors should be positioning themselves for increased regulation, with the regulatory agenda being more ambitious in the European Union than in the United States. Readers might come away from this survey skeptical about the potential for ESG investing to affect positive change. I prefer to characterize the current state of the literature as having a “healthy dose of skepticism,” with much more remaining to be explored. Here, I hope the reader comes away with a call to action. For the industry practitioner, I believe that the investment industry should strive to achieve positive societal goals. CFA Institute provides an exemplary case in its Future of Finance series (www.cfainstitute.org/research/future-finance). For the academic community, I suggest we ramp up research aimed at tackling some of the open questions around the pressing societal goals of ESG investing. I am optimistic that practitioners and academics will identify meaningful ways to better harness the power of global financial markets for addressing the pressing ESG issues facing our society.

Author: Ahmadu Sanda
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56

View

Book Description

Author: Pankaj M. Madhani
Publisher:
ISBN: 9788131414774
Category : Disclosure in accounting
Languages : en
Pages : 256

View

Book Description
As financial reporting and disclosure are potentially important means for management to communicate firm s performance and value to outside investors, increased disclosure practices will help in reducing information gap between firm and its stakeholders.

Author: Rehanet Isa
Publisher: Cambridge Scholars Publishing
ISBN: 1527570118
Category : Business & Economics
Languages : en
Pages : 219

View

Book Description
Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.

Author: Atul Kumar Sahu
Publisher: John Wiley & Sons
ISBN: 139421264X
Category : Technology & Engineering
Languages : en
Pages : 436

View

Book Description
This book promotes the idea of creative thinking to those working on qualitative and quantitative analysis for reinforcing engineering designs relating to industrial and manufacturing domains. The book focuses on the development of the theoretical foundations and discusses the utility of integration of critical components and systems engineering for effective systems design. The book presents research directions and can be used as a tool to understand in-depth possible ways related to the management of industrial and manufacturing activities, processes, actions, benchmarks, and so on. The new ideas, theories, and methods related to qualitative and quantitative research will improve manufacturing knowledge linked to the manufacturing process. Readers will find that the book: Explains qualitative and quantitative research for exploiting system characteristics and attaining system efficiency, as well as what decision-making tools are available for attaining sustainability in industrial fields; Discusses the utility of qualitative and quantitative models and analytical frameworks for enduring sustainability and the exploration of new ideas, critical theories, and methods related to qualitative and quantitative research; Disseminates industrial and manufacturing knowledge and allied boundaries, including case studies and sustainable ways to retain excellence in industrial and manufacturing domains based on qualitative and quantitative analysis; Presents critical aspects related to lean manufacturing and lean management tools, and demonstrates pure research and practical solutions to manufacturing problems; Offers theoretical content and demonstrations of manufacturing applications, as well as critical thinking and methodological support for optimizing resources and consumption; Reviews the development of supply chain network designs based on qualitative and quantitative aspects.

Author:
Publisher: Universal-Publishers
ISBN: 1612337481
Category :
Languages : en
Pages : 43

View

Book Description