REGULATION OF NON-FINANCIAL REPORTING AND ITS QUALITY: TENDENCY AND PERSPECTIVE. / Solovey, T.N.
МЕЖДУНАРОДНЫЙ ЭКОНОМИЧЕСКИЙ СИМПОЗИУМ — 2020: Материалы международных научных конференций: «Устойчивое развитие: общество и экономика», «Соколовские чтения. Бухгалтерский учет: взгляд из прошлого в будущее». СПб : Издательство Санкт-Петербургского университета, 2020. p. 105-111.Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
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TY - GEN
T1 - REGULATION OF NON-FINANCIAL REPORTING AND ITS QUALITY: TENDENCY AND PERSPECTIVE
AU - Solovey, T.N.
N1 - Conference code: 4
PY - 2020
Y1 - 2020
N2 - Management literature uses many terms to refer non-financial reporting and there is no clear distinction between these terms, so companies could choose one of these terms to report. The main research questions is how the regulation of non-financial reporting of the reporting quality influences and which perspectives could be expected. First, the author predicts eventual impact of legislative requirements about the mandatory of non-financial reporting for certain types of companies on the quality of nonfinancial reporting. Secondly author makes analyses of the non-financial report of twenty larges companies in Russia and make research in top-management journals to identify the problems with quality of nonfinancial reporting. Finally, the research question is, does the mandatory of non-financial reporting leads to competition between companies on the principle of credibility and international recognition of the chosen standard.
AB - Management literature uses many terms to refer non-financial reporting and there is no clear distinction between these terms, so companies could choose one of these terms to report. The main research questions is how the regulation of non-financial reporting of the reporting quality influences and which perspectives could be expected. First, the author predicts eventual impact of legislative requirements about the mandatory of non-financial reporting for certain types of companies on the quality of nonfinancial reporting. Secondly author makes analyses of the non-financial report of twenty larges companies in Russia and make research in top-management journals to identify the problems with quality of nonfinancial reporting. Finally, the research question is, does the mandatory of non-financial reporting leads to competition between companies on the principle of credibility and international recognition of the chosen standard.
KW - NON-FINANCIAL REPORTING, QUALITY OF REPORTING, REGULATION, TENDENCY
UR - https://elibrary.ru/item.asp?id=44602359&pff=1
M3 - Conference contribution
SP - 105
EP - 111
BT - МЕЖДУНАРОДНЫЙ ЭКОНОМИЧЕСКИЙ СИМПОЗИУМ — 2020
PB - Издательство Санкт-Петербургского университета
CY - СПб
Y2 - 1 June 2020 through 30 June 2020
ER -
ID: 88752429