The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to …, the study uses disclosure index to determine the disclosure level of operational performance and presents the results … using tables. The research reveals that there is high disclosure level of operational performance information at DSE. The …

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for … manufacturing companies relative to service companies, implicating a close linkage of disclosure compliance and the associated …

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007 …

Disclosure. Ex Besuki Residency is called an administration area in East Java which consists of local government Banyuwangi …

Prague Stock Exchange and index PX and to evaluate the chosen disclosure requirements of companies which create the index …. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8 …: Segments reporting. Research of disclosure requirements has been done by gathering the financial statements from years: 2011 …

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non … the disclosure quality indexes (DQIs) allowing evaluation of AID (both mandatory and voluntary) quality were formed. The … to a developed country. The results show that during this period the disclosure of mandatory (for all enterprises) and …

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including …. XBRL holds more potential for promoting corporate social and environmental sustainability performance reporting. The study …