THE RELATIONSHIP BETWEEN FINACIAL AND NON-FINANCIAL MEASURES IN CORPORATES' PERFORMANCE REPORT. THE EXPLORATORY STUDY OF INTEGRATED REPORT
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F15%3A43873978" target="_blank" >RIV/70883521:28120/15:43873978 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
THE RELATIONSHIP BETWEEN FINACIAL AND NON-FINANCIAL MEASURES IN CORPORATES' PERFORMANCE REPORT. THE EXPLORATORY STUDY OF INTEGRATED REPORT
Original language description
The relationship between non-financial and financial measures has drawn a great deal of research toward this topic. Researchers have provided empirical studies about the topic as well as developed the conceptual frameworks for explaining how non-financial and financial measures can be linked together. Recently, there is also a rising need for incorporating both non-financial and financial measures into a single firm's performance report. This paper make an attempt to examine the relationship between non-financial and financial information in the integrated report which is the first type of report included both non-financial and financial information. More specific, this paper tries to investigate whether conceptual frameworks for the relationship between the non-financial measures and financial measures can be used to explain the use of non-financial measure and financial measures in the integrated report. Moreover, this paper also explores some insights about how non-financial and fin
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
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ISBN
978-80-7454-475-0
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
422-435
Publisher name
Fakulta managementu a ekonomiky, UTB ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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