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An Empirical Investigation Of The Quality Of Disclosure In Corporate Financial Reports In Developing Countries
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Book Synopsis An Empirical Investigation of the Quality of Disclosure in Corporate Financial Reports in Developing Countries by : Soheila Mirshekary
Download or read book An Empirical Investigation of the Quality of Disclosure in Corporate Financial Reports in Developing Countries written by Soheila Mirshekary and published by . This book was released on 1999 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Empirical Study of the Quality of Disclosure in Corporate Annual Reports in Developing Countries by : Kamran Ahmed
Download or read book An Empirical Study of the Quality of Disclosure in Corporate Annual Reports in Developing Countries written by Kamran Ahmed and published by . This book was released on 1993 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Book Synopsis Corporate Governance and IFRS in the Middle East by : Muath Abdelqader
Download or read book Corporate Governance and IFRS in the Middle East written by Muath Abdelqader and published by Taylor & Francis. This book was released on 2022-12-14 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS – the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets.
Book Synopsis Non-financial Disclosure and Integrated Reporting by : Lino Cinquini
Download or read book Non-financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Book Synopsis An Empirical Investigation of the Relationship Between the Extent of Disclosure in Corporate Annual Reports and Two Company Characteristics by : Stephen Lewis Buzby
Download or read book An Empirical Investigation of the Relationship Between the Extent of Disclosure in Corporate Annual Reports and Two Company Characteristics written by Stephen Lewis Buzby and published by . This book was released on 1972 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Empirical Investigation of the Extent of Disclosure in Annual Reports of Banking Sector in Sri Lanka by : A.L.M. Jameel
Download or read book The Empirical Investigation of the Extent of Disclosure in Annual Reports of Banking Sector in Sri Lanka written by A.L.M. Jameel and published by . This book was released on 2015 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currently, in Sri Lanka, the Banking Sector plays a major role in the country's economy, contributing about 6% to the Gross Domestic Product (GDP). Overall objective of an effective banking system will ensure a steady economic growth in the country. One of the vital requirements on the aspect of financial reporting, for maintaining an effective banking system, is the provision of adequate disclosures in the banks' published documents such as annual report. Because, adequate public disclosure facilitates a more efficient allocation of capital between banks and it helps the market to accurately assess and compare the risk and return prospects of individual banks. However, in reviewing Sri Lankan literature, there are few empirical studies assessing the adequacy of disclosure in annual reports of banking companies. Therefore, this study aims to investigate both the extent of disclosures in annual reports and association between company- specific attributes and total disclosures of banking companies in Sri Lanka. For this purpose, a sample of 15 banking companies with the inclusion of both private and public sector banks was selected. In those banking companies, a total of 150 items of information were examined by using un-weighted disclosure index. The association between total disclosure level and company-specific attributes namely, size, profitability, board composition, age, assets-in-place, and market discipline is also examined in this study with the use of Ordinary Least Square regression model. Consequently, it is revealed that the Sri Lankan banking companies are more compliance in disclosing mandatory items, than voluntary items. The findings also indicate that size, profitability, board composition, and market discipline variables are significant in explaining the level of disclosure.
Book Synopsis An empirical investigation of the relationship between the extent of disclosure in corporate annual reports and two company characteristics by : Stephen L. Buzby
Download or read book An empirical investigation of the relationship between the extent of disclosure in corporate annual reports and two company characteristics written by Stephen L. Buzby and published by . This book was released on 1976 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Quality and IFRS Research in Africa by : Peterson K. Ozili
Download or read book Earnings Quality and IFRS Research in Africa written by Peterson K. Ozili and published by . This book was released on 2016 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper review the recent empirical research on IFRS and earnings quality among African studies and show mixed conclusions regarding the impact of IFRS on earnings quality and financial reporting quality in the region. Also, some discussions on factors that led to the growth in the earnings quality African literature over the last decade as well as some challenges in the recent literature, are provided. Also, the study makes several observations regarding IFRS and earnings quality research in Africa and suggests potential directions for future research. The need to (i) understand the recent direction of earnings quality research in Africa, (ii) understand the interaction between policy and earnings quality research, if any, in the African region, and (iii) the need to maintain high-level rigour in earnings quality research while ensuring greater interaction between policy and research, makes this study important. Given the paucity of research on earnings quality in developing countries, this study contributes to the broader earnings quality literature by providing a review of the African earnings quality literature; hence, conclusions based on empirical studies in this review are not intended to be generalised to developed countries but only to developing countries. Finally, while insights in this paper may be informative to the reader, the intended objective is to stimulate debates that would improve the outputs of earnings quality research and the overall quality of accounting disclosure among firms in Africa.
Book Synopsis Corporate Financial Reporting in Developing Countries by : Ken Ngangan
Download or read book Corporate Financial Reporting in Developing Countries written by Ken Ngangan and published by . This book was released on 1996 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Reporting and Performance Analysis by : Toma Ayuba
Download or read book Financial Reporting and Performance Analysis written by Toma Ayuba and published by IPR Journals and Book Publishers. This book was released on 2023-08-28 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: TOPICS IN THE BOOK Impact of Environmental and Social Disclosure on Return on Asset of Listed Oil and Gas Companies in Nigeria Assessment of Financial Reporting Quality in a Developing Country Using Nice Qualitative Characteristics Measurement Effect of International Financial Reporting Standards Compliance on Financial Reporting Quality: Evidence from a Developing Country Profitability, Leverage, Efficiency and Financial Distress in Commercial and Manufacturing State Corporations in Kenya Liquidity Capacity and Financial Performance of Commercial Banks in Kenya Factors Affecting First Year Students’ Performance in Fundamental Accounting Course: Case Study Kampala International University in Tanzania (KIUT)
Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini
Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Book Synopsis Regulation of Disclosure and Corporate Governance by : Stephanie Müller-Bloch
Download or read book Regulation of Disclosure and Corporate Governance written by Stephanie Müller-Bloch and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The level of regulation of disclosure and corporate governance on the national and supranational level has increased substantially in the last decade. With that in mind, and in the light of the demand for evidence-based financial reporting and disclosure regulation (Buijink, 2006; Gassen and Günther, 2014; Leuz and Wysocki, 2016), this dissertation aims at investigating economic consequences of such regulation. In particular, this dissertation attempts to provide empirical evidence that helps regulators to assess intended and unintended economic consequences of regulating disclosure and cor...
Book Synopsis Economics and Political Implications of International Financial Reporting Standards by : Uchenna, Efobi
Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.
Book Synopsis Financial Reporting Quality in Emerging Economies by : Gregor Hagemann
Download or read book Financial Reporting Quality in Emerging Economies written by Gregor Hagemann and published by PL Academic Research is. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the study reveal differences of the financial reporting quality (operationalized by reporting content, readability and earnings management) of listed companies in the two emerging economies Brazil and South Africa as well as Germany. The findings show significant determinants of financial reporting quality and economic consequences.
Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An empirical analysis of the quality of corporate financial disclosure by : Surendra Singh Singhvi
Download or read book An empirical analysis of the quality of corporate financial disclosure written by Surendra Singh Singhvi and published by . This book was released on 1971 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:
