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reporting are associated with firm value for public firms in Indonesia. Design/methodology/approach – The authors hypothesize … that there are positive associations between firm value and corporate governance practices and reporting quality. For the … authors’ proxies for corporate governance and reporting quality they develop two new indices. First, they develop a corporate …
Persistent link: https://www.econbiz.de/10014839419
explored staff knowledge and attitudes towards abuse and the reporting procedure to further understand why abuse is not …
Persistent link: https://www.econbiz.de/10014841022
Purpose – The purpose of this paper is to examine demographic details, disclosure and reporting behaviour of older … reporting and disclosing behaviours. Practical implications – The paper provides important indications of barriers to accessing …
Persistent link: https://www.econbiz.de/10014841292
Research reveals that there is little empirical evidence of the internet financial reporting (IFR) phenomenon in the … stakeholder parties in corporate reporting. The applicability and implications of the underlying research findings should be of …
Persistent link: https://www.econbiz.de/10014857533
Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and...
Persistent link: https://www.econbiz.de/10011258481
. The transition to IFRS based reporting has resulted in fundamental departures from many of the long accepted norms …, measurement and reporting represent an excellent case in point, the traditionally dominant capitalize and amortise regime having …
Persistent link: https://www.econbiz.de/10008854906
regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of … a commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS). In this paper I tend …
Persistent link: https://www.econbiz.de/10011143301
reporting (CSRR) to determine whether users can rely on the information released by corporations and to examine the determinants …
Persistent link: https://www.econbiz.de/10014871471
accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature …
Persistent link: https://www.econbiz.de/10014869595
(CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR … reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR … movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the …
Persistent link: https://www.econbiz.de/10014869695