Disclosure of information

From the perspective of disclosure regulation, discosure content and disclosure mode, this paper study the differences in environmental accounting information disclosure in some developed countries: the United States, Great Britain, Germany, Japan, and China, and then puts forward some suggestions for improving the environmental accounting information disclosure system in Vietnam.

8p leminhvu111 07-06-2024 3 0   Download

The following sections provide more information about the IFRS Sustainability Disclosure Standards developed by ISSB and the European Sustainability Reporting Standards (ESRS) developed by the EFRAG, while the final section propose a research agenda for accounting and finance scholar based on such sustainability standardisation context.

9p leminhvu111 07-06-2024 1 0   Download

Financial technology brings many benefits to consumers such as consumers having many choices of products and services, saving time and costs, and flexible shopping time and space. Besides, financial technology also brings a number of risks such as the risk of personal information disclosure, financial risks, etc. From there, the article offers some solutions to limit risks that fintech brings to Vietnamese consumers.

9p dathienlang1012 03-05-2024 3 0   Download

The disclosure time of financial reports is calculated from the end of a financial year to the date of announcing the audit report. Disclosure time allows firms to measure the time needed to complete the preparation and auditing process of their financial reports after the conclusion of a financial year. The article investigates the factors influencing the disclosure time of financial information by listed companies in Vietnam.

10p viellison 06-05-2024 1 1   Download

The aim of the article "The impact of Covid-19 on supply chain management and global economy development" is to consider the potential consequences of coronavirus for the presentation and disclosure of information in financial statements by economic entities. Emphasis is placed on assessing the international economic situation caused by the pandemic, the restrictions adopted by the authorities to curb the spread of coronavirus and the actions of financial reporting compilers in terms of reflecting adjusting and non-adjusting events after the reporting period and assuming going concern.

10p longtimenosee07 29-03-2024 6 2   Download

This study aims to propose a framework for integrating information sharing (IS) into lean supply chain (LSC) to improving supply chain performance (SCP). This paper reviewed the studies published in the supply chain and going deep in LSC and its impact on SCP and disclosure of other relevant factors that play a significant role in enhancing the relationship such as IS. Also, it developed a conceptual framework to explain the moderating role of IS.

9p longtimenosee06 27-03-2024 4 2   Download

Collaborative governance plays a critical role in guiding the whole supply chain to achieve its strategic goals. This study aims to examine the impact of information provided via the disclosure of intellectual capital on the cost of equity capital. It also examines the effect of good corporate governance on the relationship between intellectual capital disclosure and supply chain. It examines firms listed on the Indonesian stock exchange for period 2013 to 2015. Data were analyzed using moderated regression analysis.

7p longtimenosee06 27-03-2024 5 2   Download

Genetic information is increasingly relevant across healthcare. Traditional genetic counseling (GC) may limit access to genetic information and may be more information and support than some individuals need. We report on the application and clinical implications of a framework to consistently integrate genetics expertise where it is most useful to patients.

12p vibransone 28-03-2024 2 2   Download

The reason for the Sustainable Development Goals (SDG) is to sustain the preservation of planet and prosperity of society. Thus, it is necessary for corporations to have a reliable, relevant and standardized sustainability supply chain management (SSCM) reporting practice. Companies’ proper disclosure of its supply chain management information will enable stakeholders to evaluate the firm’s supply chain management performance efficiently. Using content analysis, this study proposes a development of a comprehensive SSCM disclosure checklist i.e.

6p longtimenosee04 06-03-2024 2 0   Download

Continued part 1, part 2 of ebook "International petroleum accounting" provides readers with contents including: recognition of revenue; impairment of proved property, wells, equipment, and facilities; accounting for future decommissioning and environmental costs; accounting for international joint operations; disclosure of cost and reserve information;...

329p tuongnhuoclan 27-11-2023 7 5   Download

Part 1 of ebook "Not-for-profit accounting, tax, and reporting requirements (2nd edition)" provides readers with contents including: classification of tax-exempt organizations; financial responsibilities of not-for-profit board members; the basics of form 990, form 990-EZ, and form N; tax on unrelated business income and form 990-T; other IRS issues; disclosure of information; conditions of employment agreement; wholly owned taxable subsidiaries;...

115p tuongnhuoclan 27-11-2023 9 3   Download

Ebook "Accounting information disclosure and collective bargaining" is intended to serve a variety of readerships, although we should expect the material to be of particular interest to students on degree level courses in accounting or industrial relations/labour economics, practitioners in the same fields (both management and union based), and fellow academics.

219p tuongnhuoclan 28-11-2023 7 3   Download

Ebook "Advances in international accounting: Volume 16" examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

216p tuongnhuoclan 28-11-2023 7 3   Download

Ebook "Essays in accounting theory in Honour of Joel S. Demski" is a collection of previously unpublished essays on accounting theory. The contributors are students, collaborators, colleagues and friends of Professor Joel S. Demski. Most of the contributors share Professor Demski’s view of accounting as the production and consumption of a very special and powerful economic good called information. Like Professor Demski, they also prefer an economic analytic approach to accounting theory.

334p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "Research in accounting regulation: Volume 15" provides readers with contents including: main papers; segment disclosures under SFAS 131; delay in accounting harmonization; voluntary disclosure of value driver information; financial statement fraud; evidence of earnings management with the selection of the discount rate for pension accounting;...

147p mocthanhdao0210 20-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective" provides readers with contents including: Chapter 4 - The effect of accounting disclosure on the firm’s cost of capital; Chapter 5 - Fair value accounting and financial reporting quality;...

77p mocthanhdao0210 19-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Accounting: An introduction" provides readers with contents including: concepts of planning; pricing and output decisions; long-term decisions; budgeting for the total firm; concepts of control; budgetary control; interpretation of financial statements; disclosure of accounting information;...

154p mocthanhdao0210 19-11-2023 7 4   Download

Ebook "Disclosure behavior of European firms around the adoption of IFRS" presents an empirical investigation of corporate risk management disclosures of nearly 400 firms from 20 European countries. The results show that countries’ institutional settings and cultural values are predominant factors why firms disclose information on their risk management practices.

175p mocthanhdao0210 19-11-2023 12 6   Download

This study was conducted to review and evaluate factors affecting the disclosure levels of environmental accounting information in listed textile firms on the Vietnam stock exchange. The research uses some quantitative methods with the data collected from surveying 36 listed textile firms on the Vietnam stock exchange.

9p viindra 06-09-2023 7 3   Download

Lecture Intermediate accounting - Chapter 2: Review of the accounting process. Chapter 1 stressed the importance of financial statements in helping investors and creditors predict future cash flows. The balance sheet, along with accompanying disclosures, provides relevant information useful in helping investors and creditors not only to predict future cash flows, but also to make the related assessments of liquidity and long-term solvency.

32p haojiubujain05 27-07-2023 3 3   Download