ROMANIAN COMPANIES’ WEB-BASED DISCLOSURE CHOICES AND CAPITAL MARKETS [PDF]
This article aims to investigate the web-based disclosure choices andpractices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntarydisclosure: it can be accessed ...
Cosmina Madalina Pop, Victoria Bogdan
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Narrating the real corporate story
, 2008 Companies are being pressed to be more transparent in their annual reporting and, at the same time,interest is moving from the formal accounts to the narrative sections, partly in response to the increasing importance of the intangible assets not on ...
Ambler, Tim, Neely, Andrew
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PENGARUH KUALITAS PELAPORAN KEUANGAN DAN JATUH TEMPO UTANG TERHADAP EFISIENSI INVESTASI [PDF]
, 2015 The aim of this study is to examine the influence of financial reporting quality and short-term debt maturity on investment efficiency. This study also examine how short-term debt maturity moderates the effect of financial reporting quality on investment
SAKTI, Alisya Misitama +1 more
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PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN PSAK 71 PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]
On July 26, 2017, the Financial Accounting Standards Board of the Indonesian Institute of Accountants (DSAK IAI) issued a new financial standard that refers to the International Financial Reporting Standard (IFRS) 9, namely PSAK 71 on Financial ...
Ramadhina, Safira Dwinda
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Utilidad de la Información Financiera para la Gestión de las Entidades Privada no Lucrativas [PDF]
, 2006 El notable protagonismo experimentado por las entidades no lucrativas en los sistemas económicos y la relevancia social que han adquirido impulsó la emisión de normas contables dirigidas a su rendición de cuentas.
Ana J. Bellostas Pérez-Grueso +2 more
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Application of IT in the formation of sustainable reporting of business entities [PDF]
, 2018 The article deals with information technologies applied in the formation of sustainable reporting of business entites and provides a review of current information solutions and their development trends. Authors analyze the current situation in the field
Alekseeva, Irina V. +3 more
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DISCLOSURE OF DIGITAL ASSETS IN NON-FINANCIAL REPORTING
Економіка та суспільствоThe article examines the specifics of presenting digital assets in non-financial reporting in the context of the growing role of digitalization. It is established that the disclosure of digital assets becomes particularly important for non-financial ...
Svitlanа Semenova
doaj +1 more source
Non-financial measures reporting in Iran [PDF]
quarterly financial accounting journal, 2021 Zohreh Mirmohammadi +2 more
openaire +1 more source
Household Wealth Distribution in Italy in the 1990s [PDF]
This paper describes the composition and distribution of household wealth in Italy. First, the evolution of household portfolios over the last forty years is described on the basis of newly reconstructed aggregate balance sheets.
Andrea Brandolini +3 more
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Intangibles mismeasurements, synergy, and accounting numbers : a note. [PDF]
For the last two decades, authors (e.g. Ohlson, 1995; Lev, 2000, 2001) have regularly pointed out the enforcement of limitations by traditional accounting frameworks on financial reporting informativeness.
Bry, Xavier +2 more
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