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Mandatory and voluntary disclosures of Serbian listed companies: Achieved level and some recommendation for improving their relevance
Denčić-Mihajlov, Ksenija; Spasić, Dejan - In: International Journal of Business and Economic Sciences … 9 (2016) 1, pp. 27-38
Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in …
Persistent link: https://www.econbiz.de/10011516745
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Mandatory and voluntary disclosures of Serbian listed companies : achieved level and some recommendation for improving their relevance
Denčić-Mihajlov, Ksenija; Spasić, Dejan - In: International journal of business and economic sciences … 9 (2016) 1, pp. 27-38
Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in …
Persistent link: https://www.econbiz.de/10011493752
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CSR disclosures and transparency among top Indian companies
Kumar, Sushil; Kidwai, Anab - In: International journal of Indian culture and business … 16 (2018) 1, pp. 57-70
Persistent link: https://www.econbiz.de/10011933368
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The Transparency of Derivative Disclosures by Australian Firms in the Extractive Industries
Hassan, Mohamat S.; Percy, Majella; Stewart, Jenny D. - 2006
This paper investigates the transparency of derivative disclosures of Australian firms in the extractive industries … transparency is an important component of the quality of financial reporting. We measure transparency based on a disclosure index … developed from AASB 1033 Presentation and Disclosure of Financial Instruments. We examine the relationship between transparency …
Persistent link: https://www.econbiz.de/10009438340
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The Transparency Of Executive Stock Option Disclosures In Australian Annual Reports
Nelson, Jodie E.; Percy, Majella - 2005
We investigate the transparency of executive stock option disclosures of Australian firms for the financial years … ending 2000 and 2002. Transparency is measured using an index based on the requirements of the accounting standards dealing … and disclosure transparency and the difference in transparency between the years 2000 and 2002. We find that the …
Persistent link: https://www.econbiz.de/10009483223
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011260479
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La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011258018
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Transparency, e-government, and accountability : some issues and considerations
Halachmi, Arie; Greiling, Dorothea - In: Public performance & management review 36 (2012/13) 4, pp. 562-584
Persistent link: https://www.econbiz.de/10009761974
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To disclose or not to disclose : transparency and liquidity in the structured product market
Friewald, Nils; Jankowitsch, Rainer; Subrahmanyam, Marti G. - 2014 - This version: May 5, 2014
provide guidance for improving transparency while maintaining trader confidentiality. In addition, we analyze liquidity in the …
Persistent link: https://www.econbiz.de/10010361830
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Improving transparency in the financial sector
Chen, Yu-che - In: Public performance & management review 37 (2013/14) 2, pp. 241-262
Persistent link: https://www.econbiz.de/10010231021