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collecting data relating to corporate reporting on the Internet. The study shows that web-based corporate reporting in Bangladesh … the level of on-line corporate reporting. A wide variation in the level of on-line corporate reporting across 15 sectors … of literature on on-line corporate reporting studies by exploring on-line corporate reporting practices of Bangladesh. …
Persistent link: https://www.econbiz.de/10005620120
the European Committee with International Financial Reporting Standards. Different groups of people need information about …
Persistent link: https://www.econbiz.de/10011115476
reporting and on their impact on the dynamics of the social output. Thus, the specific objectives are: 1) to provide an …
Persistent link: https://www.econbiz.de/10005621580
Folksonomy expands the collaborative process by allowing contributors to index content. It rests on three powerful properties: the absence of a prior taxonomy, multi-indexation and the absence of thesaurus. It concerns a more exploratory search than an entry in a search engine. Its original...
Persistent link: https://www.econbiz.de/10005836989
In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...
Persistent link: https://www.econbiz.de/10005837454
financial reporting on a sample of CEE countries. Thus, the specific objectives of the paper are: 1) to provide an operational …
Persistent link: https://www.econbiz.de/10008756491
Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...
Persistent link: https://www.econbiz.de/10011111559
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10005789544
In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions)...
Persistent link: https://www.econbiz.de/10005790188
Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...
Persistent link: https://www.econbiz.de/10005837338