Results 61 to 70 of about 1,767,889 (164)

Accounting for Agricultural Products: US Versus IFRS GAAP [PDF]

, 2013
Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS)
Fischer, Mary, Marsh, Treba
core   +3 more sources

Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy [PDF]

This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies.
Giampaolo Arachi, Valeria Bucci
core  

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS PELAPORAN KEUANGAN [PDF]

, 2016
This study aims to examine the influence of audit committee characteristics on quality of financial reporting. The quality of the financial reporting reflects the ability of cash flow to predict earnings.
JULIARTO, Agung, WULANSARI, Kirana
core  

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
core   +1 more source

The importance of sustainability reporting in the function of improving corporate social responsibility [PDF]

Ekonomija: teorija i praksa
A key challenge for companies today is to develop accounting systems that meet both national and global social responsibility requirements. Modern development increasingly calls for integrated reporting, combining traditional financial reports with non ...
Dmitrović Veljko, Čavlin Miroslav, Jakovljević Nemanja   +2 more
doaj   +1 more source

IFRS introduction and its effect on listed companies in Spain [PDF]

From the beginning of January 2005 publicly traded companies in the European Union have to comply with the International Financial Reporting Standards (IFRS) for their consolidated accounts, as required by 1606/2002 European Commission Regulation. It had
Jordi Perramon, Oriol Amat
core  

MNEs, non-financial reporting, process advertising and globalization [PDF]

, 2013
Author's post-print versionThe conduct of modern corporations, particularly multinational enterprises (MNEs), is increasingly linked to broader social and other values and expectations.
Osuji, Onyeka K.
core  

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, Giovanni D'Alessio, Ivan Faiella, Luigi Cannari   +3 more
core  

Analisis Faktor yang Mempengaruhi Financial Statement Fraud [PDF]

, 2016
The purpose of this study to examine the financial and non-financial factors that affect financial reporting fraud.These factors studied were financial leverage, liquidity, profitability, independent directors, audit committee andexternal auditors ...
Listyawati, I. (Ika)
core  

Non-Financial Reporting Frameworks in Emerging Economies [PDF]

Ovidius University Annals: Economic Sciences Series
Non-financial reporting frameworks in emerging economies have gained prominence in recent years as organizations recognize the need to address environmental, social and governance (ESG) issues alongside financial performance.
Aurel-Constantin Lupu, Oana Raluca Ivan
doaj