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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

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

Online reporting: accounting in cybersociety

Gallhofer, Sonja; Haslam, Jim - In: Accounting, Auditing & Accountability Journal 19 (2006) September, pp. 625-630

Purpose – This essay sets out to introduce the special issue. Design/methodology/approach – The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution...

Persistent link: https://www.econbiz.de/10009350719

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

Financial reporting in Ireland

Moretti, Delphine; Nicol, Scherie; Denis, Emeline; … - In: OECD journal on budgeting 19 (2019) 1, pp. 107-169

The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting … accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial …

Persistent link: https://www.econbiz.de/10012418955

An empirical study of condensed, summarized, and excerpted accounting reports on the corporate websites of US companies

Pendley, John A.; Allport, Christopher D. - In: Journal of business and economic perspectives 41 (2014) 1, pp. 53-65

Persistent link: https://www.econbiz.de/10011339994

The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies

Alarussi, Ali Saleh Ahmed; Mustafa Mohd Hanefah; … - In: International journal of critical accounting : IJCA 5 (2013) 2, pp. 156-172

Persistent link: https://www.econbiz.de/10009789607

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

Accounting research 1960 - 1970 : a critical evaluation

Dopuch, Nicholas (contributor); … - 1973

Persistent link: https://www.econbiz.de/10000665250

All about EVA

Lucey, Brian M. - In: The Irish banking review : a quarterly review (1996), pp. 43-52

Persistent link: https://www.econbiz.de/10001217197

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