Results 1 to 10 of about 706,720 (266)

How to measure country-level financial reporting quality?

open access: yesJournal of Financial Reporting and Accounting, 2016
Purpose: The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014.
Qingliang Tang, Zhijun Lin
exaly   +2 more sources

Frequency of Financial Reports [PDF]

open access: yesInternational Journal of Business and Management, 2013
Interim reports are summary statements that are usually prepared in semi-annual format in the UK. Until the EU’s Transparency Directive was put into practice in the UK in 2007, there was no legal necessity for companies to provide interim financial reports. (Note 1) Instead such preparation was only a regulatory requirement of the London Stock Exchange.
Izadi Zadeh Darjezi, Javad   +1 more
openaire   +2 more sources

Financial Reporting for Cryptocurrency

open access: yesSSRN Electronic Journal, 2022
AbstractThis study compares and contrasts US and international accounting and financial reporting practices for cryptocurrency. We analyze the financial statements of 40 global companies that have exposure to cryptocurrencies, including cryptocurrency purchases, mining, payments, trading, and investments in ICOs and early-stage blockchain ventures.
Mei Luo, Shuangchen Yu
openaire   +1 more source

Standards of Financial Reporting [PDF]

open access: yesDoğuş Üniversitesi Dergisi, 2000
Finansal yapilari gelismis ulkeler uzun zaman once finansal raporlama icin gerekli muhasebe standartlarini olusturmuslardir. Buna bagli olarak, finansal raporlamada saglanacak standardizasyonun, finansal piyasalari gelistirecegi soylenebilir. Turkiye ilk defa banka raporlarinda bu standartlari uygulamaya 1986 yilinda basladi.
openaire   +3 more sources

The Irony of Financial Reporting

open access: yesJournal of Accounting, Finance and Auditing Studies, 2022
FINDINGS: Recommendations and proposals were presented at the end of the study for dealing with the matter of irony in the financial reporting system.
openaire   +2 more sources

Audit Committees and Financial Reporting Quality [PDF]

open access: yes, 2013
This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010.
Ghafran, Chaudhry
core  

Audit committees and financial reporting quality [PDF]

open access: yes, 2007
[Abstract]: This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality.
Baxter, Peter J.
core  

Financial report

open access: yes, 1958
(Uploaded by Plazi from the Biodiversity Heritage Library) No abstract provided.
openaire   +3 more sources

SOCIAL CONSTRUCTION OF FINANCIAL REPORTING PRACTICE IN AN INDONESIAN INSURANCE COMPANY: JAVANESE CULTURE PERSPECTIVE [PDF]

open access: yes, 2009
This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company.
CHARIRI, Anis
core  

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