well as recent ?nancial crises, it seems to be essential to enhance reporting to a higher, more sophisticated level that …-?nancial reporting and an orientation on solely short-term information are no longer appropriate for many stakeholders. Integrated … Reporting – representing a symbiosis of ?nancial and non-?nancial information – might be a solution to satisfy the changing …

reporting that uses two data sources with overlapping demographic characteristics rather than requiring matched individual data … the administrative data to determine the influence of those characteristics on reporting. Our estimates using this two …

“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …

immediate effect. IFRIC 3 was developed to explain how to apply existing International Financial Reporting Standards (IFRS) to …

We construct two variants of a three-player one-shot corruption game, one in which reporting on bribers is cumbersome … official is rewarded for reporting on the briber.JEL: K42, H00, C72, O17 …

likely accounting and reporting fraud, for example in the daily usage of the Internal Revenue Service in the USA, and in … historical analysis of Greek macroeconomic reporting. We adapt and apply the methodology to the analysis of the reporting of some … leading Croatian public companies. We find indications of reporting fraud in several of the companies analyzed. In particular …

examined. The results show a rather low reporting quality since many essential aspects are not even mentioned. Particularly … of the reporting quality, a better human capital disclosure is due to the increasing importance of personnel expenses and …