Please use this identifier to cite or link to this item: https://essuir.sumdu.edu.ua/handle/123456789/82503
Or use following links to share this resource in social networks: Recommend this item
Title Impact of integrated reporting on enterprise value-based management: evidence from Ukraine
Authors Zhuravka, Fedir Oleksandrovych  
Kravchenko, Olena Volodymyrivna  
Ovcharova, Nataliia Viktorivna  
Oleksich, Zhanna Anatoliivna  
Miroshnychenko, Olesia Volodymyrivna  
ORCID http://orcid.org/0000-0001-8368-5743
http://orcid.org/0000-0001-5927-8814
http://orcid.org/0000-0002-8362-3283
http://orcid.org/0000-0001-5351-2489
http://orcid.org/0000-0002-7213-4601
Keywords інтегрована звітність
интегровання отчетность
integrated reporting
сталий розвиток
устойчивое развитие
sustainable development
оцінка
оценка
assessment
Type Article
Date of Issue 2020
URI https://essuir.sumdu.edu.ua/handle/123456789/82503
Publisher Problems and Perspectives in Management
License Creative Commons Attribution 4.0 International License
Citation Impact of integrated reporting on enterprise value-based management: evidence from Ukraine / Zhuravka F. O. et. al. // Problems and Perspectives in Management. 2020. № 18(2). P. 154-165. DOI:10.21511/ppm.18(2).2020.14
Abstract An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible assets), but have a significant impact on the enterprise value. The growing role of accounting data in enterprise value formation and management determines the necessity of the research. Thus, the article aims to investigate the effect of integrated reporting implementation on the VBM at the Ukrainian enterprises. Based on recent scientific researches, the study substantiates that the VBM approach should be based on an integrated reporting concept and proves the necessity of transition from the traditional accounting model to sustainability accounting in Ukraine. The findings reveal the approach of integrated reporting incorporation into the enterprise VBM system. The authors offer the concept of creating an integrated reporting model in Ukraine that considers economic and legal criteria, basic and qualitative principles, and production, human, financial, social, natural, and intellectual capital.
Appears in Collections: Наукові видання (ННІ БіЕМ)

Views

Australia Australia
1635594107
China China
-362211405
Colombia Colombia
55366696
Egypt Egypt
-722580044
Germany Germany
-748974636
Greece Greece
1
Hong Kong SAR China Hong Kong SAR China
1445085219
India India
1
Indonesia Indonesia
1336237834
Iran Iran
1
Iraq Iraq
-1404796859
Ireland Ireland
2147082
Italy Italy
1
Kenya Kenya
1
Lithuania Lithuania
-1364269325
Malaysia Malaysia
912628883
Netherlands Netherlands
414
New Zealand New Zealand
1
Nigeria Nigeria
1049791694
Pakistan Pakistan
1
Philippines Philippines
4294164
Portugal Portugal
1
Romania Romania
1
Singapore Singapore
1485373582
South Africa South Africa
-748974640
Sri Lanka Sri Lanka
1
Sweden Sweden
3733
Syria Syria
1
Turkey Turkey
1082220844
Ukraine Ukraine
-15199628
United Kingdom United Kingdom
1471324418
United States United States
1485373579
Unknown Country Unknown Country
1566428643
Vietnam Vietnam
11934854

Downloads

Austria Austria
1
Chile Chile
1
China China
276795447
Colombia Colombia
55366697
Egypt Egypt
55366695
Finland Finland
1
Germany Germany
36505
Indonesia Indonesia
1336237836
Iran Iran
1
Iraq Iraq
1
Italy Italy
2147078
Kenya Kenya
73009
Lithuania Lithuania
1
Malaysia Malaysia
1605760317
Nepal Nepal
1523
New Zealand New Zealand
1
Nigeria Nigeria
1
Pakistan Pakistan
1
Poland Poland
1
Saudi Arabia Saudi Arabia
1
Singapore Singapore
1
Ukraine Ukraine
-337659574
United Kingdom United Kingdom
1
United States United States
-1364269327
Vietnam Vietnam
806516644
Zimbabwe Zimbabwe
1

Files

File Size Format Downloads
Zhuravka_ reporting_paper.pdf 388.22 kB Adobe PDF -1858594432

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.