Relevant bibliographies by topics / Disclosure in accounting – Botswana

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Disclosure in accounting – Botswana'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Disclosure in accounting – Botswana"

1

Agyei-Mensah, Ben Kwame. "The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative study." Corporate Governance: The International Journal of Business in Society 17, no. 2 (2017): 284–304. http://dx.doi.org/10.1108/cg-11-2015-0150.

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Purpose This paper aims to examine the relationship between corporate governance, corruption and disclosure of forward-looking information in listed firms in two African countries, Botswana and Ghana. Design/methodology/approach The study uses 174 firm-year observations between the period of 2011-2013 for listed firms in the two countries. Each annual report was individually examined and coded to obtain the disclosure of forward-looking information index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis
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Agyei-Mensah, Ben Kwame. "Does the corruption perception level of a country affect listed firms’ IFRS 7 risk disclosure compliance?" Corporate Governance: The International Journal of Business in Society 17, no. 4 (2017): 727–47. http://dx.doi.org/10.1108/cg-10-2016-0195.

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Purpose This paper aims to examine the relationship between corporate governance, corruption and compliance with International Financial Reporting Standard (IFRS 7) risk disclosure requirements in listed firms in two Sub-Saharan Africa countries: Botswana and Ghana. This study tries to test whether the transparency level of a country has any impact on the transparency level of its firms. Design/methodology/approach The study uses 174 firm-year observations between the period 2013-2015 for listed firms in the two countries. Each annual report was individually examined and coded to obtain the di
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Stocken, Phillip C. "Strategic Accounting Disclosure." Foundations and Trends® in Accounting 7, no. 4 (2013): 197–291. http://dx.doi.org/10.1561/1400000027.

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Albring, Susan, Shawn Huang, Raynolde Pereira, and Xiaolu Xu. "Disclosure and liquidity management: Evidence from regulation fair disclosure." Journal of Contemporary Accounting & Economics 16, no. 3 (2020): 100205. http://dx.doi.org/10.1016/j.jcae.2020.100205.

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Setlhogile, T., J. Arntzen, and O. B. Pule. "Economic accounting of water: The Botswana experience." Physics and Chemistry of the Earth, Parts A/B/C 100 (August 2017): 287–95. http://dx.doi.org/10.1016/j.pce.2016.10.007.

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Kanodia, Chandra. "Accounting Disclosure and Real Effects." Foundations and Trends® in Accounting 1, no. 3 (2006): 167–258. http://dx.doi.org/10.1561/1400000003.

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Wakasugi, Akira. "Accounting Disclosure and Corporate Crime." TRENDS IN THE SCIENCES 3, no. 8 (1998): 26–28. http://dx.doi.org/10.5363/tits.3.8_26.

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Files, Rebecca, Edward P. Swanson, and Senyo Tse. "Stealth Disclosure of Accounting Restatements." Accounting Review 84, no. 5 (2009): 1495–520. http://dx.doi.org/10.2308/accr.2009.84.5.1495.

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ABSTRACT: Managers exercise considerable discretion over how they announce an accounting restatement in a press release. Some firms issue a press release that discloses the restatement in the headline (high prominence). Others provide a press release with a headline on a different subject (for example, earnings news) but describe the restatement in the body of the release (medium prominence). The remaining firms discuss the restatement at the end of the press release in a footnote to operating results (low prominence). Mean three-day returns differ considerably across these three categories of
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Kanodia, Chandra, and PIERRE JINGHONG LIANG. "Accounting Disclosure and Real Effects." Accounting Review 85, no. 3 (2010): 1119–20. http://dx.doi.org/10.2308/accr.2010.85.3.1119.

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Craig, Russell, and Joselito Diga. "Corporate Accounting Disclosure in ASEAN." Journal of International Financial Management and Accounting 9, no. 3 (1998): 246–74. http://dx.doi.org/10.1111/1467-646x.00039.

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Dissertations / Theses on the topic "Disclosure in accounting – Botswana"

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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that rese
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Sudbury, Austin C. "Disclosure in the Presence of Network Effects." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1406138525.

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Yekini, Liafisu Sina. "Financial instruments disclosure : the role of accounting standards." Thesis, University of Leicester, 2011. http://hdl.handle.net/2381/9906.

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A significant number of studies have pointed to inadequate disclosure of the hedging process by companies of both details of instruments used and the clarity of information. Following the adoption of IFRSs, UK companies started reporting under IAS 32 and 39 from the accounting year beginning from 1st January 2005. This required more relevant information to be disclosed when compared with the requirements of FRS 13 under which UK companies reported prior to 2005. The adoption was consistent with reporting practices of other countries within the EU. This study investigates the extent to which no
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Saleh, Mustafa Mohamad. "Accounting information disclosure and accountability cases from Libya." Thesis, Sheffield Hallam University, 2001. http://shura.shu.ac.uk/20313/.

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Research to date has focused on explaining disclosure and accountability practices mainly in liberal market economies. Accountability and disclosure studies have been embedded in Western/Euro-centric economic and social theories. Although there have been a growing number of theoretical accountability studies, few empirical studies have been conducted to explore the nature of accountability in the public sector and the private sector. Disclosure and accountability practices in non-competitive markets have been given little attention in the literature. The focus of this thesis is to understand i
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Huang, Xiaochuan Pereira Raynolde Khurana Inder K. "Disclosure and dividend policy." Diss., Columbia, Mo. : University of Missouri--Columbia, 2009. http://hdl.handle.net/10355/6779.

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Title from PDF of title page (University of Missouri--Columbia, viewed on Feb 15, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. Inder Khurana and Dr. Raynolde Pereira Vita. Includes bibliographical references.
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Elad, Charles M. "Influences on the harmonisation of accounting and disclosure in Cameroon." Connect to e-thesis, 1992. http://theses.gla.ac.uk/811/.

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Zha, Jenny. "Voluntary Disclosure of Strategic Alternatives| A Cost-Benefit Analysis." Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151008.

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<p> This dissertation studies a firm&rsquo;s decision to voluntarily disclose that it is seeking &ldquo;strategic alternatives,&rdquo; effectively setting out to explore the potential sale or merger of the company. Firms appear to use these voluntary disclosures to maximize shareholder value and credibly convey private information. Voluntary disclosures of strategic alternatives are associated with a three-day return of +5.8 percent on average. Compared to an entropy-balanced control group with similar characteristics in expectation, disclosing firms that are subsequently acquired experience p
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Choi, Wonik. "Disclosure Tone of the Spin-off Prospectus and Insider Trading." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1406213292.

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Wang, Rui Ray, and 王睿. "Accounting-based debt covenant tightness and management voluntary disclosure." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46588590.

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Çürük, Turgut. "An analysis of factors influencing accounting disclosure in Turkey." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288000.

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Books on the topic "Disclosure in accounting – Botswana"

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Kanodia, Chandra. Accounting disclosure and real effects. Now, 2007.

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2

American Institute of Certified Public Accountants. Task Force on Disclosure of Insurance. Disclosure concerning insurance coverage: Report of the Task Force on Disclosure of Insurance. American Institute of Certified Public Accountants, 1987.

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Afterman, Allan B. Accounting and auditing disclosure manual, 1985. Warren, Gorham & Lamont, 1985.

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Multinational accounting: Segment disclosure and risk. Croom Helm, 1986.

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Prodhan, Bimal. Multinational accounting: Segment disclosure and risk. Croom Helm, 1986.

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Johnson, Christian A. Accounting and disclosure for derivative instruments. Tax Management Inc., 2007.

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Group, Financial Accounting Standards Board GAAP-SEC Disclosure Requirements Working. GAAP-SEC disclosure requirements. Financial Accounting Standards Board], 2001.

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Klammer, Thomas P. Accounting for financial instruments: Recognition or disclosure. Continuing Professional Education Division, American Institute of Certified Public Accountants, 1990.

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Harvey, David. Differential reporting: An analysis. Foundation for Manufacturing and Industry, 1996.

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Anstis, Clark M. Illustrations of financial instrument disclosures: Special report. Financial Accounting Standards Board, 1994.

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Book chapters on the topic "Disclosure in accounting – Botswana"

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Dodge, Roy. "Disclosure of accounting policies." In The Concise Guide to Accounting Standards. Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_2.

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Gruszczyński, Marek. "Accounting Research and Disclosure Microeconometrics." In Financial Microeconometrics. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-34219-7_4.

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Christensen, Peter O., and Gerald A. Feltham. "Disclosure of Private Information by Diversified Owners." In Economics of Accounting. Springer US, 2003. http://dx.doi.org/10.1007/978-1-4615-1133-5_14.

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Christensen, Peter O., and Gerald A. Feltham. "Disclosure of Private Information in Product Markets." In Economics of Accounting. Springer US, 2003. http://dx.doi.org/10.1007/978-1-4615-1133-5_15.

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Feneir, Imad Mohamed. "Corporate Social Responsibility Disclosure (CSRD)." In Contributions to Finance and Accounting. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72624-9_12.

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Christensen, Peter O., and Gerald A. Feltham. "Disclosure of Private Information by an Undiversified Owner." In Economics of Accounting. Springer US, 2003. http://dx.doi.org/10.1007/978-1-4615-1133-5_13.

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Teufel, Hugo, Sanjay Subramanian, and Sergio Pedro. "Personal Privacy and Public Disclosure." In A Guide to Forensic Accounting Investigation. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch9.

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Alexander, David. "Disclosure of accounting policies (SSAP 2)." In Financial Reporting. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-7118-0_17.

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Bello, Ahmad. "Fixing Climate Change: Accounting Disclosure Remedies." In The Impact of Climate Change on Our Life. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7748-7_9.

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Lombardi, Rosa. "The Corporate Sustainability Reporting and Disclosure." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_2.

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Conference papers on the topic "Disclosure in accounting – Botswana"

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Indaryanti, Tri Retno, Rini Lestari, and Epi Fitriah. "Intellectual Capital Disclosure and CSR Disclosure on Company Performance." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.020.

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Purba, Dimita, Duma Megaria Elisabeth, Syafruddin Ginting, and Iskandar Muda. "Practice of Disclosure Accounting Social Responsibility." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009508911851189.

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"Research on Environmental Accounting Information Disclosure." In International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Liu, Ran. "Environmental Accounting Information Disclosure in Steel Industry." In Proceedings of the Third International Conference on Economic and Business Management (FEBM 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/febm-18.2018.61.

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Seta, Ajar Taru, and Dyah Setyaningrum. "Corporate Governance and Risk Disclosure: Indonesian Evidence." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.7.

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Liu, Chunjiao, Zhihui Song, Yuhong Li, and Dongmei Liu. "Study on the Information Disclosure of Environmental Accounting." In 2009 3rd International Symposium on Intelligent Information Technology Application Workshops (IITAW). IEEE, 2009. http://dx.doi.org/10.1109/iitaw.2009.72.

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Adiputra, I. Made Pradana, Sylvia Veronica Siregar, and Ratna Wardhani. "Social Responsibility Disclosure, Corporate Governance and Cost of Equity Capital." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.13.

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Wang, Jing. "The Financial Products, Accounting Information Disclosure and Financial Regulatory." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5577421.

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Xiao Li. "Disclosure of accounting information of listed companies in China." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010171.

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"Environmental Disclosure - From the Accounting to the Report Perspective." In 16th International Conference on Enterprise Information Systems. SCITEPRESS - Science and and Technology Publications, 2014. http://dx.doi.org/10.5220/0004973604960501.

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