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Mandatory disclosure of engagement partner identity : insights from practice

Brown, Veena Looknanan; Gissel, Jodi L.; Vitalis, Adam - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 4, pp. 697-728

Persistent link: https://www.econbiz.de/10013470018

NPO web-based accountability : how can we know if NPOs are doing good things?

Chu, Vien; Luke, Belinda - In: Nonprofit and voluntary sector quarterly : journal of … 52 (2023) 1, pp. 75-105

Persistent link: https://www.econbiz.de/10014245756

GAAP-compliant versus non-GAAP voluntary disclosures relative to critical reporting dates

D'Angelo, Thomas; Lam, Marco; El-Gazzar, Samir; Jacob, … - In: Financial reporting : journal of financial communication (2022) 1, pp. 5-40

Persistent link: https://www.econbiz.de/10013326301

Enablers and barriers to the involvement of accountants in integrated reporting

Arora, Mitali Panchal; Lodhia, Sumit K.; Stone, Gerard - In: Meditari accountancy research 30 (2022) 3, pp. 676-709

Persistent link: https://www.econbiz.de/10013326716

Executive Compensation and Financial Accounting

Aboody, David; Kasznik, Ron - In: Foundations and Trends(R) in Accounting 4 (2010) 2, pp. 113-198

reporting and disclosure policies. In particular, we examine the two primary contexts in which this relation has been examined …, particularly the use of earnings- and stock-based compensation, induces certain financial reporting and disclosure choices. The …

Persistent link: https://www.econbiz.de/10010693686

The Function of Accounting: A Japanese Perspective

Jinnai, Yoshiaki - In: Accounting, Auditing & Accountability Journal 3 (1990) 2

contemporary functions of accounting are to accumulate capital through manipulation in financial disclosure in the relation of …

Persistent link: https://www.econbiz.de/10014641443

The way ahead on financial instruments: the banks have their say

Chisnall, Paul - In: Balance Sheet 9 (2001) 4, pp. 11-21

The issue of how banks should disclose the effects of financial instruments is fraught. The global standard‐setting community put forward their views in what became known as the Joint Working Group’s proposals. These aroused strong feelings in the banking world. This article is the first...

Persistent link: https://www.econbiz.de/10014689070

On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view

Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012256374

The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks

Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12

Persistent link: https://www.econbiz.de/10012065065

Empirical study of financial disclosure compliance with IFRS : evidence from listed Romanian companies

Ponce, Herenia Gutierrez; Hlaciuc, Elena; Mateș, Dorel; … - In: Journal of accounting and auditing : research & … (2016), pp. 1-15

Persistent link: https://www.econbiz.de/10011595043

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