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The impact of board independence and ownership structure on the timeliness of corporate internet reporting of Irish‐listed companies
Abdelsalam, Omneya; El‐Masry, Ahmed - In: Managerial Finance 34 (2008) 12, pp. 907-918
Purpose – This study seeks to provide valuable new insight into the timeliness of corporate internet reporting (TCIR … et al. TCIR index to assess the timeliness of corporate internet reporting. The index encompasses 13 criteria that are …
Persistent link: https://www.econbiz.de/10014940022
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Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?
Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 19 (2006) September, pp. 663-680
by the US Securities Exchange Commission (SEC) with respect to accounting for internet activities and the concomitant … communications between the SEC and the FASB pertaining to accounting for internet activities reveals that, while these bodies seek to …
Persistent link: https://www.econbiz.de/10009350742
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Epistemological objectivity in financial reporting
Baker, C. Richard - In: Accounting, Auditing & Accountability Journal 19 (2006) 5, pp. 663-680
by the US Securities Exchange Commission (SEC) with respect to accounting for internet activities and the concomitant … communications between the SEC and the FASB pertaining to accounting for internet activities reveals that, while these bodies seek to …
Persistent link: https://www.econbiz.de/10014641078
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The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies
Ezat, Amr; El-Masry, Ahmed - In: Managerial Finance 34 (2008), pp. 848-867
Purpose -This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR …
Persistent link: https://www.econbiz.de/10010814869
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Are big banks engaging their stakeholders in a dialogue?
In: Strategic Direction 28 (2012) 6, pp. 7-10
Purpose – This paper aims to present a methodology for combining lean manufacturing with current good manufacturing processes (cGMP) in a pharmaceutical company Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places...
Persistent link: https://www.econbiz.de/10015010723
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The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies
Ezat, Amr; El‐Masry, Ahmed - In: Managerial Finance 34 (2008) 12, pp. 848-867
Purpose – This study seeks to examine the key factors that affect the timeliness of corporate internet reporting (CIR …
Persistent link: https://www.econbiz.de/10014940019
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Online reporting by banks: a structural modelling approach
Serrano‐Cinca, Carlos; Fuertes‐Callén, Yolanda; … - In: Online Information Review 31 (2007) 3, pp. 310-332
Purpose – A structural equation model is proposed to explain internet reporting by banks. The model relates three … constructs of financial institutions (size, financial performance, and internet visibility) to their final influence on internet … statistically significant relationship has been found between size, financial performance, internet visibility, and e …
Persistent link: https://www.econbiz.de/10014965706
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Financial restatements and corporate governance among Malaysian listed companies
Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10009319225
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Financial restatements and corporate governance among Malaysian listed companies
Nahar Abdullah, Shamsul; Zalina Mohamad Yusof, Nor; … - In: Managerial Auditing Journal 25 (2010) 6, pp. 526-552
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10014929215
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The costs and benefits of IFRS implementation in the UK and Italy
Fox, Alison; Hannah, Gwen; Helliar, Christine; … - In: Journal of Applied Accounting Research 14 (2013), pp. 86-101
Ireland) and Italy. Findings – There were some differences in the experiences of IFRS implementation between stakeholders from …
Persistent link: https://www.econbiz.de/10010685380