Financial reporting information

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Doctoral thesis of Philosophy: The value relevance of IFRS adoption: cross-country comparisons based on harmonization histories, intellectual capital disclosures and the global financial crisis

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 17 4 Download

Doctoral thesis summary: A study of factors affecting the quality of financial reporting information of listed companies on the Vietnam's stock market

The thesis studies the factors affecting the quality of information on the financial statements of companies listed on the stock market and recommends recommendations for influencing factors to improve the quality of information. on the financial statements of companies listed on Vietnam's stock market.

0p kequaidan6 15-07-2020 44 2 Download

Summary of PhD thesis in Economics: Research on the influence of the factors on the transparency of information on the financial statements of the non-financial enterprises listed on stock market in the Vietnam

The general objective of the thesis: Studies of factors affecting the transparency of information on the financial statements of enterprises nonfinancial listed (DNPTCNY) and propose recommendations to improve the transparency of information on finance report of DNPTCNY.

24p kequaidan6 15-07-2020 40 2 Download
Dissertation summary: The impact of corporate governance on the quality of financial reporting information of listed companies in Vietnam

Research objectives: The first research objective is to determine the factors of measurement quality of(financial reporting information) FRI of listed companies in Vietnam. The second research objective is aimed at determining the impact of CG characteristics on the quality of FRI. The last research objective is to assess the reality of quality of FRI and the impact of CG on the quality of FRI of listed companies in Vietnam.

24p change03 06-05-2016 69 4 Download
Research " Earnings Warnings: Market Reaction and Management Motivation "

This dissertation provides empirical evidence on the market reaction to earnings warnings and management’s motivation to issue earnings warnings. Earnings warnings are any earnings-related management voluntary disclosures made prior to the earnings announcement date.1 Firms use earnings warnings to provide timely information to their shareholders and investors as well as financial analysts regarding their expected current period performance prior to the earnings announcement date (Ip [1997], McLean [2001] and Stone [2002]).

112p mualan_mualan 25-02-2013 62 9 Download
The Balance Sheet and Financial Disclosures

Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

13p babyhiepxu 05-10-2012 87 12 Download