Empirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine

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dc.contributor.authorOliinyk, Yana
dc.contributor.authorKucheriava, Maria
dc.contributor.authorZinchenko, Alla
dc.contributor.authorTitarenko, Iryna
dc.date.accessioned2022-08-16T08:17:14Z
dc.date.available2022-08-16T08:17:14Z
dc.date.issued2021
dc.description.abstractThe paper puts forward the following fundamental hypothesis: assurance of transparency and quality of non-financial reporting of SOE, the decisive role in the regulation of which belongs to the state as the owner of assets, requires effective, efficient regulatory support that can ensure the achievement of sustainable development. The study provided evidence that the number of Ukrainian SOE that prepare management reports has increased since the introduction of the relevant legislation. The practical value of the study is to improve existing and introduce new tools for assessing the impact of institutional factors on financial and non-financial disclosure by SOE regarding compliance with the principles of sustainable development in a transitional economy.en_US
dc.identifier.citationEmpirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraine / Yana Oliinyk, Maria Kucheriava, Alla Zinchenko, Iryna Titarenko // The 7th International Scientific Conference ERAZ 2021, Knowledge Based Sustainable Development, Online-virtual May 27, 2021 : conference proceedings / editor Vuk Bevanda ; Association of Economists and Managers of the Balkans [et al.]. - Belgrade : Association of Economists and Managers of the Balkans, 2021. - P. 119-133.en_US
dc.identifier.urihttps://doi.org/10.31410/ERAZ.2021.119
dc.identifier.urihttps://ekmair.ukma.edu.ua/handle/123456789/23724
dc.language.isoenuk_UA
dc.relation.sourceThe 7th International Scientific Conference ERAZ 2021, Knowledge Based Sustainable Development, Online-virtual May 27, 2021en_US
dc.statusfirst publisheduk_UA
dc.subjectnon-financial reportingen_US
dc.subjectDirective 2013/34/EUen_US
dc.subjectDirective 2014/95/EUen_US
dc.subjectmanagement reporten_US
dc.subjectstate-owned enterprisesen_US
dc.subjectconference materialsen_US
dc.titleEmpirical Analysis of State-owned Enterprises’ Non-Financial Reporting: The Case of Ukraineen_US
dc.typeConference materialsuk_UA
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