professionals interested in accounting and auditing about application and development of international financial reporting standards … as national financial reporting standards. As a result of the research, it was determined that those interested in …

establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …

Reporting in the scientific plane is considered as one of the eight elements of the method of accounting, but in … major source of information in attracting investment. However, the existing financial and statistical reporting bears … the information of financial reporting to make strategic management decisions and increase the investment attractiveness …

management and reporting, leaving room for the debate upon the choice of instruments that would ensure an accurate presentation …

was the growing interest on cash flow reporting. As many say, "Cash Flow is King", while in Anglo Saxon countries the … of bankruptcy. In this context, voluntary additional reporting, like free cash flow may come either as an aid in … interest in free cash flow reporting? What is the impact of free cash flow on the agency theory?" In order to provide relevant …

statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example …

examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly …, aspects relevant to a broader range of stakeholders are not covered in annual reports. Key determinants of reporting quality …