Voluntary disclosure

Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: revised pension rules and the cost of debt; an examination of comment letters to the IASC; demographic challenges facing the cpa profession; the effect of tax refunds on taxpayers’ willingness to pay higher tax return preparation fees; deregulation and voluntary disclosure by the airlines - a case study;...

191p tuongnhuoclan 27-11-2023 3 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Ebook "Essays in accounting theory in Honour of Joel S. Demski" is a collection of previously unpublished essays on accounting theory.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

Ebook "Financial accounting: Development paths and alignment to management accounting in the Italian context" presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture.

153p tuongnhuoclan 27-11-2023 7 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 "Value creation in management accounting and strategic management: An integrated approach" provides readers with contents including: the notion of value creation in the context of Japanese SMEs; value creation from voluntary disclosure by small-and medium-sized entities; SMEs’ value from voluntary disclosure;...

86p mocthanhdao0210 20-11-2023 7 4   Download

This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken.

218p runthenight04 02-02-2023 1 1   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 1 1   Download

the aim of 'Disclosure of non-financial information voluntarily in the annual report of financial institutions" is to messure the extent of disciosure of voluntary non-financial information in the annnual reports of listed banks in Bangladesh.

8p ngoccthanh 30-06-2022 30 5   Download

This research indicated that many firms have gradually changed their focus on profitability and shifted to other values. This is a positive sign of information disclosure in our country. As a result of the content analysis, this research determined some deficiencies in current reporting practices of Vietnamese firms that may be overcome by the adoption of integrated reporting. Besides, the limitations that the study mentioned in the research are the guidelines for latter researchers.

11p vimichaeldell 04-12-2021 13 0   Download

The study intends to make practical contributions to the literature on information disclosure and corporate governance in the context of integration in Vietnam through investigating annual reports. Firstly, this paper indicated that, independent variable of audit committee is positively associated with level of voluntary information practices.

19p huyetthienthan 23-11-2021 22 1   Download

This study examined the extent of voluntary information disclosure by top 61 entities listed in Nigeria Stock Exchange (NSX).The study further examine the influence of internal attributes on disclosure of non-financial information in the annual reports and accounts of firms.

12p cleopatrahuynh 01-06-2020 19 1   Download

This study was conducted to investigate the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on voluntary disclosure level of rural banks in the Ashanti region of Ghana.

24p nguyenminhlong19 21-04-2020 15 1   Download

This paper studies the determinants and the consequences of voluntary disclosure. In a sample of 50 companies listed on the stock exchange of Tunis, empirical findings suggest that a high level of detail of voluntary disclosure decreases forecast error.

14p 035522894 13-04-2020 22 1   Download

(bq) part 1 book “advances in quantitetive analysis of finance and accounting” has contents: multinomial lattices and derivatives pricing, voluntary disclosure of strategic operating information and the accuracy of analysts’ earnings forecasts, a teaching note on the effective interest rate, periodic interest rate and compounding frequency,… and other contents.

103p tieu_vu15 07-09-2018 25 1   Download

Accountability. Clarifying governance roles & responsibilities, and supporting voluntary efforts to ensure the alignment of managerial and shareholder interests and monitoring by the board of directors capable of objectivity and sound judgment.Transparency. Requiring timely disclosure of adequate information concerning corporate financial performance

30p vnquanly 01-10-2013 31 2   Download

China’s rural financial system has changed dramatically over the last twenty five years, but rural financial reforms were lagging behind changes in the real economy and required further economic transition. As in other countries moving towards a market economy, the reform of banking systems and the creation of efficient financial markets in China continues to be among the most difficult reform issues. Poorly functioning official financial markets push rural population to rely on informal institutions.

392p haiduong_1 03-04-2013 73 12   Download

Tham khảo sách 'advances in quantitetive analysis of finance and accounting volume 1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

235p haiduong_1 03-04-2013 67 30   Download

Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. It is a forum for statistical and quantitative analyses of issues in finance and accounting, as well as applications of quantitative methods to problems in financial management, financial accounting and business management. The objective is to promote interaction between academic research in finance and accounting, applied research in the financial community, and the accounting profession....

235p haiduong_1 03-04-2013 97 32   Download

A separation agreement, which is a voluntary contract between the parties. It is a private matter, not needing court sanction or ap­ proval. A marriage contract, entered into before or during marriage, may also contain terms effective on the separation of the spouses.

434p lyly_5 22-03-2013 54 4   Download

Rapidly expand access to diversified HIV testing and counselling services. HIV testing must be voluntary, confidential and accompanied by appropriate counselling, whether initiated by the client or the provider. Accelerated uptake of rights-based testing and counselling services for adults and children is required for prevention and early diagnosis and referral (as required) to care and treatment programmes and to support safe disclosure of HIV status.

229p nhamnhiqa 01-03-2013 35 2   Download