Narrow search
Showing 1 - 10 of 584
Cover Image
The Association between Executive Turnover and Financial Misreporting : Evidence from Germany
Hoeltken, Matthias - 2016
This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...
Persistent link: https://www.econbiz.de/10013005097
Cover Image
Integrated Reporting Practices in Indian Companies
N, Abhishek - 2019
Today, financial reporting is not only limited to producing financial information. Besides financial information, non-financial information is also provided to the information seekers. The system of communicating both financial and non-financial information in a single report is known as the...
Persistent link: https://www.econbiz.de/10012860867
Cover Image
A Multi-Dimensional Ethical Approach to Accounting and Reporting Practices
Singh, Ajay Kumar - 2014
Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and … the perceptions of academicians and accounting professionals on the ethical reporting practices of the Indian companies …
Persistent link: https://www.econbiz.de/10013045115
Cover Image
(Non)financial reporting (a)symmetries in the case of amusement parks in Europe
Calu, Daniela Artemisa; Dumitru, Mădălina; Glăvan, … - In: Amfiteatru economic : an economic and business research … 18 (2016), pp. 1015-1033
frameworks: Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), European Federation of Financial …
Persistent link: https://www.econbiz.de/10011833514
Cover Image
Non-financial reporting from the systematic literature review perspective
Bocancia, Margareta; Cozma, Daniela Gabriela - In: Expert journal of economics 8 (2020) 1, pp. 1-17
knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge … out this type of literary review in the field of accounting, and that there is sufficient fragmentation in the research …
Persistent link: https://www.econbiz.de/10012180589
Cover Image
Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
Cover Image
Timeliness of financial reporting in emerging capital markets : evidence from Turkey
Türel, Asli Gunduzay - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10011459865
Cover Image
Corporate Social and Environmental Reporting : Another Dimension for Accounting Information
Lungu, Camelia Iuliana - 2014
Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested … accounting must be reconfigured in a larger context under the subtle influence of social and environmental attractors. Therefore …, we consider that besides the principles exposed in traditional accounting, a set of principles that underpin the role of …
Persistent link: https://www.econbiz.de/10013070879
Cover Image
Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
Chen, Long - 2015
Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...
Persistent link: https://www.econbiz.de/10013014637
Cover Image
Financial Reporting Conservatism and Voluntary CSR Disclosure
Cho, Seong-Yeon - 2020
disclosures are associated with the degree of accounting conservatism. Therefore, stakeholders should consider a firm's financial …
Persistent link: https://www.econbiz.de/10012839274