Showing 38,491 - 38,500 of 39,792
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
contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the … – in this temporal world and eternal hereafter, necessitating for accountability concept in accounting and reporting from … of this paper is to undertake a preliminary empirical investigation with respect to accounting, reporting and …
Persistent link: https://www.econbiz.de/10014874393
/value – During this time Lands achieved national and international recognition for its IC management and reporting practices in the … measures. This is not because IC measures are not useful, but because Lands' IC reporting needs evolve based on the bespoke …
Persistent link: https://www.econbiz.de/10014875588
Purpose – The purpose of this paper is to outline the concept of integrated reporting and to propose a template for … integrated reporting in organisations. Design/methodology/approach – The approach to the conceptual model is founded on concepts … proposed on integrated reporting by the King Report on Governance for South Africa (King III), and the International Integrated …
Persistent link: https://www.econbiz.de/10014875644