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Non Financial Performance Measures Disclosure Quality Strategy And Organizational Financial Performance
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Book Synopsis Non-Financial Performance Measures Disclosure, Quality Strategy, and Organizational Financial Performance by : Mohamed Omran
Download or read book Non-Financial Performance Measures Disclosure, Quality Strategy, and Organizational Financial Performance written by Mohamed Omran and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We investigate the relationship between internal performance evaluation and the ability of external market participants to assess the effectiveness of management's quality strategy for a sample of 156 Australian manufacturing firms that link executive compensation to non-financial performance measures (NFPM).We find that for firms where management compensation is tied to non-financial performance measures, organizational financial performance, as measured by return on investment, has no significant direct association with the extent of disclosure of non-financial performance measures in the financial statements by Australian manufacturing firms. However, this suggests that the origination of a firm's non-financial performance measures indirectly and significantly affects the financial performance of an organization through the implementation of quality based strategy. Further, we find that manufacturing firms that place greater emphasis on quality strategy disclosed more information regarding non-financial measures in their annual reports, and that only for firms following a quality strategy, the disclosure of non-financial performance measures positively impact operating financial performance.
Book Synopsis Reporting of Non-Financial Performance Indicators - A Useful Tool for a Sustainable Marketing Strategy by : Adriana Calu
Download or read book Reporting of Non-Financial Performance Indicators - A Useful Tool for a Sustainable Marketing Strategy written by Adriana Calu and published by . This book was released on 2016 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In this respect we used the information published into the non-financial reports of 19 organizations that had adhered to the pilot programme of the International Integrated Reporting Council (IIRC). We selected a number of 30 environment and social indicators reflecting both positive and negative aspects, and we analysed the manner in which they are presented within the reports published by the organizations, following the activities to be taken into consideration for the development of a sustainable marketing strategy: supply - production - distribution. The results of the study emphasized the fact that, regardless of the sector where the organizations run their activity, though there is no homogenous display, they report mainly the indicators presenting positive information 53%, whereas the indicators presenting negative information are reported only in proportion of 33%. The organizations holding information regarding suppliers' sustainability emphasize this aspect in order to create a brand value whereas the rest of the organizations state that they shall proceed to such evaluations in the future. Interpreting these results through the agency of the institutional theory leads to the conclusion that certain organizations' option to voluntarily report according to a certain referential is carried out mainly in order to obtain rightfulness. Moreover, the sustainable conduct adopted by the main market competitors generates a mimetic-type isomorphism.
Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini
Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Book Synopsis The Effect of Voluntary Disclosure of Non-financial Performamce Indicators on Company Valuation Judgments by : Paul James Coram
Download or read book The Effect of Voluntary Disclosure of Non-financial Performamce Indicators on Company Valuation Judgments written by Paul James Coram and published by . This book was released on 2005 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Strategic Quality Management and Financial Performance Indicators by : Ross L. Chapman
Download or read book Strategic Quality Management and Financial Performance Indicators written by Ross L. Chapman and published by . This book was released on 1997 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Non-financial Disclosure and Integrated Reporting by : Lino Cinquini
Download or read book Non-financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Book Synopsis Corporate Environmental Strategies and Value Creation by : Rosita Capurro
Download or read book Corporate Environmental Strategies and Value Creation written by Rosita Capurro and published by Springer Nature. This book was released on 2021-02-08 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise of sustainability has swept away the traditional views about firms’ competitiveness, survival and profitability, advocating new approaches. Although the strategic decisions on sustainable issues become more important, many firms have erroneously narrow view of environmental strategies and related practices generally have only an outward-looking focus. In line with these considerations, this book aims to investigate the “environmental dimension” as a new “strategic variable” for contributing to strengthen the competitive positioning of firms and to increase the value creation process. The author provides a comprehensive framework for green management by highlights practices and tools to translate strategy into effective environmental ideas. The focus is on goals and actions, from a side, and on the implementation of appropriate control systems useful for monitoring the results of environmental performance, on the other. As such, the book enriches sustainability literature, offers new insights for scholars, and provides implications for practitioners involved in green management.
Book Synopsis The Effect of Voluntary Disclosure of Non-financial Performance Indicators on Company Valuation Judgements: an Experimental Analysis by : Paul James Coram
Download or read book The Effect of Voluntary Disclosure of Non-financial Performance Indicators on Company Valuation Judgements: an Experimental Analysis written by Paul James Coram and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Non-Financial Performance Measures as Coordination Devices by : Stanley Baiman
Download or read book Non-Financial Performance Measures as Coordination Devices written by Stanley Baiman and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates how non-financial performance measures (NPMs) can be used to encourage cooperation across divisions. The implementation of a project often requires joint efforts by multiple divisions. However, privately informed division managers sometimes find it in their self-interest to forgo profitable joint projects or to underinvest in relationship-specific assets that would increase the projects' profitability. By treating the implementation of a joint project (e.g., a major process improvement or new product development) as an NPM, we show that paying the division managers discrete bonuses tied to this NPM improves the efficiency of project implementation and upfront investments. We derive in detail how the optimal implementation bonus trades off distortions in ex-post implementation and ex-ante investments. In a dynamic version of the base model with learning-by-doing, we develop a fast-track theory of bonus payments: conditional on a project being implemented early on, the implementation bonus in subsequent periods will be higher than if the earlier project had not been implemented.
Book Synopsis Performance Measurement and Management Control by : Marc J. Epstein
Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2008-08-04 with total page 371 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents a collection of research in management control and performance measurement. This book offers guidance for both academic researchers and managers as they work toward improving organizations.
Book Synopsis The Balanced Scorecard by : Robert S. Kaplan
Download or read book The Balanced Scorecard written by Robert S. Kaplan and published by Harvard Business Review Press. This book was released on 1996-08-02 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Balanced Scorecard translates a company's vision and strategy into a coherent set of performance measures. The four perspectives of the scorecard--financial measures, customer knowledge, internal business processes, and learning and growth--offer a balance between short-term and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objective measures and softer, more subjective measures. In the first part, Kaplan and Norton provide the theoretical foundations for the Balanced Scorecard; in the second part, they describe the steps organizations must take to build their own Scorecards; and, finally, they discuss how the Balanced Scorecard can be used as a driver of change.
Book Synopsis Encyclopedia of Sustainable Management by : Samuel Idowu
Download or read book Encyclopedia of Sustainable Management written by Samuel Idowu and published by Springer Nature. This book was released on 2023-11-21 with total page 4043 pages. Available in PDF, EPUB and Kindle. Book excerpt: This encyclopedia is the most comprehensive and up-to-date source of reference for sustainability in business and management. It covers both traditional and emerging concepts and terms and is fully international in its scope. More than 700 contributions of internationally renowned experts provide a definitive access to the knowledge in the area of sustainable and responsible management. All actors in the field will find reliable and up to date definitions and explanations of the key terms and concepts of management in this reference work. The Encyclopedia of Sustainable Management represents all aspects of management and business conduct. It takes sustainability as a management concept that gives due credit to the complexity and diverging constraints in which businesses and corporations act today, and it emphasizes and focuses approaches that help ensure that today's management decisions and actions will be the basis for tomorrow's prosperity.
Book Synopsis Analysts' Use of Non-Financial Information Disclosures by : Ana Vidolovska Simpson
Download or read book Analysts' Use of Non-Financial Information Disclosures written by Ana Vidolovska Simpson and published by . This book was released on 2010 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study I examine how analysts process non-financial information and how their processing is affected by the patterns of non-financial information disclosures by firms. More specifically, I examine the association between analyst earnings forecast errors and the persistence of non-financial disclosures, both across information content and over time. The study focuses on firms in the wireless industry for the period 1997 ndash; 2007. The results show that analysts tend to under-react to the information contained in customer acquisition cost, average revenue per user, and the number of subscribers. These are the performance measures which have significant predictive ability for future earnings of wireless firms. Distinguishing between persistently and non-persistently disclosing firms reveals that the above findings are driven primarily by firms with irregular disclosures of non-financial information. There is no evidence of analysts' inefficiency in evaluating the content of non-financial metrics provided by persistently disclosing firms. This implies that the lack of systematic disclosures of performance measures restricts financial analysts' ability to fully analyze the contributions of these metrics for future earnings.
Book Synopsis Making Sense of Intellectual Capital by : Daniel Andriessen
Download or read book Making Sense of Intellectual Capital written by Daniel Andriessen and published by Routledge. This book was released on 2004-02-18 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Drucker has introduced us all to the knowledge era, where knowledge is the primary resource and intangibles (intellectual capital resources and assets) are now largely recognized as the most important sources of organizations' competitive advantage. With the recognition of the importance of Intangibles comes the problem of how to properly identify them and assign them a value within the corporation. This is an area of concern in 5 fields: 1) accounting and financial reporting, 2) performance measurement and management, 3) valuation in the finance field, 4) the Human Resources field in terms of management, strategy, and planning, and 5) Intellectual Capital. Over the past eight years, over 25 methods have been proposed for the valuation of intangibles coming out of these 5 fields. In this book, Andriessen evaluates 25 existing methods of intangible valuation according to highly developed criteria. In performing his evaluations, Andriessen synthesizes the state of the art research from these fields based on extensive research. He then presents his own method for valuing intangibles, which he began developing and testing as a Senior Manager at KPMG Knowledge Advisory Services in The Netherlands. He relates six case studies in which this method was tested in actual companies, carefully reviews the results of his tests, and then concludes by offering a new and improved method for valuing intangibles in his Weightless Wealth Toolkit, a complete step-by-step process for identifying, valuing, and managing Intangibles to help managers operate successfully in the Intangible Economy.
Book Synopsis Sustainability and Law by : Volker Mauerhofer
Download or read book Sustainability and Law written by Volker Mauerhofer and published by Springer Nature. This book was released on 2020-07-07 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book discusses sustainability and law in a multifaceted way. Together, sustainability and law are an emerging challenge for research and science. This volume contributes through an interdisciplinary concept to its further exploration. The contributions explore this exciting domain with innovative ideas and replicable approaches. It combines a variety of authors, from both the public and the private sectors, and thereby guarantees a broad view that enshrines the more theoretical arguments from the academic side as well as stronger practical applicable perspectives. The book provides space for thoughtful expansions of established theories as well as the hopeful emergence of innovative ideas. Moreover, the combination of three to five contributions into the eleven parts respectively aims toward a compression of like minded thoughts. This should lead to an intensification of exchange of viewpoints from different angles on a similar theme. Readers therefore also have the opportunity to concentrate on single chapters, but receive comprised knowledge and a variety of thoughts for new ideas on a particular theme.
Book Synopsis Integrating Financial & Non-financial Performance Measures by : Institute for International Research (N.Z.)
Download or read book Integrating Financial & Non-financial Performance Measures written by Institute for International Research (N.Z.) and published by . This book was released on 1996 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Seven papers.
Book Synopsis Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability by : Jeffrey R. Cohen
Download or read book Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability written by Jeffrey R. Cohen and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The call for disclosure of non-financial information has grown in response to the aware-ness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of non-financial disclosures of governance and corporate social responsibility information (Holder-Webb et al. 2008, 2009) and examines the public voluntary disclosure of a set of leading indicators of economic performance and sustainability of earnings provided during 2004 by a sample of 50 publicly traded firms across five industries. The results indicate that, among the sample firms, there remains a lack of rigorous and expansive disclosure of this type of information and that considerable variability exists in disclosure practice based on both industry and size. For example, companies disclose a wide variety of non-financial information both through mandatory filings such as 10-Ks and through alternative sources such as investor promotion materials and company websites, with the most frequent types of disclosures being concerned with information pertaining to market share and innovation. We conclude by discussing the role of this study within recent developments in integrative reporting (Adams et al. 2011) and suggest that perhaps these types of disclosures should be encouraged to receive some assurance services.
