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

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Swanson, G. A. "Economic process accounting. Full disclosure." Systems Research and Behavioral Science 21, no. 6 (2004): 663–80. http://dx.doi.org/10.1002/sres.554.

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12

Abdullah, Maizatulakma, Zaleha Abdul Shukor, Zakiah Muhammadun Mohamed, and Azlina Ahmad. "Risk management disclosure." Journal of Applied Accounting Research 16, no. 3 (2015): 400–432. http://dx.doi.org/10.1108/jaar-10-2014-0106.

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Purpose – The purpose of this paper is to examine the effect of voluntary risk management disclosure (VRMD) on firm value (FV). Design/methodology/approach – This study uses content analysis approach to collect the VRMD data. FV is represented by three variables: market capitalization, Tobin’s Q and market to book value of equity ratio. Based on a sample of 395 firms listed on the main market of Bursa Malaysia in 2011, this study uses multivariate statistical tests to examine the association between VRMD and FV. Findings – Based on the regression analysis, this study found that the VRMD has a

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13

Glover, Jonathan C. "Disclosure and Incentives." Accounting Horizons 26, no. 2 (2012): 371–80. http://dx.doi.org/10.2308/acch-10264.

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14

Botshabelo, Ishmael, Christian J. Mbekomize, and Percy M. D. Phatshwane. "Corporate Social Responsibility Reporting in Banking Industry: An Analysis of Disclosure Levels in Botswana." International Journal of Business and Management 12, no. 12 (2017): 224. http://dx.doi.org/10.5539/ijbm.v12n12p224.

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This study intended to determine the disclosure levels of the CSR activities by banks in Botswana, to identify the types of information disclosed, and to determine the factors that influence the level of disclosure. The study used secondary data from the annual reports of the surveyed banks. The content analysis technique was employed and sentences that carried information relating to CSR were counted to arrive at the total of CSR reporting. Four themes of CSR, namely human resources, community involvement, environmental and ethical matters formed the bases for measuring level of CSR disclosur

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15

Madiba, Sphiwe. "Caregivers Lack of Disclosure Skills Delays Disclosure to Children with Perinatal HIV in Resource-Limited Communities: Multicenter Qualitative Data from South Africa and Botswana." Nursing Research and Practice 2016 (2016): 1–7. http://dx.doi.org/10.1155/2016/9637587.

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To promote the appropriate implementation of procedures for health disclosure to children, it is important to understand the reasons why caregivers delay the disclosure of healthcare information to children. This paper explored the views of caregivers on what makes disclosure to children with perinatal acquired HIV (PAH) difficult and what could make disclosure in these cases easier. Data were collected using focus group interviews with caregivers who were purposely selected from a multicenter study conducted in Botswana and South Africa. Forty-seven nondisclosed caregivers of children between

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16

Walker, R. G. "Disclosure of Financial Commitments." Australian Accounting Review 18, no. 2 (2008): 161–72. http://dx.doi.org/10.1111/j.1835-2561.2008.0018.x.

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17

Jamal, Karim. "Dysfunctional Consequences of Disclosure." Accounting Horizons 26, no. 2 (2012): 381–83. http://dx.doi.org/10.2308/acch-10262.

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18

Sunder, Shyam. "Corporate Disclosure: A Symposium." Accounting Horizons 26, no. 2 (2012): 353–55. http://dx.doi.org/10.2308/acch-10263.

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19

Richarson, Scott. "Discretionary Disclosure: A Note." Abacus 37, no. 2 (2001): 233–47. http://dx.doi.org/10.1111/1467-6281.00085.

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20

Mahambo, Collen Tichaona. "Post-Pandemic Opportunities for Accounting Entrepreneurs in Botswana." Volume 5 - 2020, Issue 8 - August 5, no. 8 (2020): 864–70. http://dx.doi.org/10.38124/ijisrt20aug558.

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Many businesses have suffered tremendously from the covid-19 pandemic through lost revenues and hence began to downscale. Most changed their business operations from office to remote work by employees. Business performance monitoring activities had not foreseen this global pandemic coming. Therefore, production and deadlines to meet work schedules have been disrupted especially for accounting entrepreneurs whose deadlines are usually imperative day to day discourses. Lockdowns that would come unprepared would drive management and staff in turmoil. These did not only affect internal operations

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21

Saha, Amitav, Richard D. Morris, and Helen Kang. "Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements." Abacus 55, no. 1 (2019): 205–36. http://dx.doi.org/10.1111/abac.12148.

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22

Arora, Amit Kumar, and Ankit Panchal. "Human Resources Accounting Disclosure Practices (HRADP)." International Journal of Service Science, Management, Engineering, and Technology 12, no. 1 (2021): 97–110. http://dx.doi.org/10.4018/ijssmet.2021010106.

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The objective of this paper is to determine the benefits and challenges of valuation and disclosure of human resources based on prior art. The study found low adoption rate of HR accounting, no standard method for valuation of human resource, no legal provision for the adoption of it, and disclosure of the same in the annual reports of the organization. The study recommended adopting the HRAP as there is evidence of an increase in the profitability and increase in the efficiency of the employees.

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23

Matis, Dumitru, Alina Beattrice Vladu, and Dan Dacian Cuzdriorean. ""Creative Disclosure - Feature Of Creative Accounting "." Annales Universitatis Apulensis Series Oeconomica 1, no. 14 (2012): 73–80. http://dx.doi.org/10.29302/oeconomica.2012.14.1.6.

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24

Super, Sagin Oghenekowhodo, and Nikhil Chandra Shil. "Determinants of Quality Accounting Information Disclosure." Journal of Accounting and Finance in Emerging Economies 3, no. 1 (2017): 79–86. http://dx.doi.org/10.26710/jafee.v3i1.94.

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Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange. Ordinary least square regression technique was used to test the hypothesis for this study. The study found a positive relationship between firm size and disclosure quality. Institutional ownership, firm performance and earnings per share also had a positive relationship with disclosure quality. Firm leverage was found to have a negative relationship with disclosure quality. This study re

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25

Al -Anezi,Ph.d, Fawaz Al Anezi,Ph d., and Meshari Al-Harshani,Ph.d. "Corporate Social Accounting Disclosure in Kuwait." المجلة العلمیة للبحوث التجاریة 14, no. 2 (2008): 27–46. http://dx.doi.org/10.21608/sjsc.2008.118644.

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26

Yun, Yongsuk. "Investor Information Demand for Accounting Disclosure." Accounting Information Review 36, no. 2 (2018): 49–78. http://dx.doi.org/10.29189/kaiaair.36.2.3.

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27

Durga Prasad, Komati, Soofi Asra Mubeen, and Banda Rajani. "Accounting Disclosure Practices – An Over View." Journal of Finance and Accounting 8, no. 4 (2020): 208. http://dx.doi.org/10.11648/j.jfa.20200804.16.

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28

Liao, P. C., Ann Ling‐Ching Chan, and Jia‐Lang Seng. "Intellectual capital disclosure and accounting standards." Industrial Management & Data Systems 113, no. 8 (2013): 1189–205. http://dx.doi.org/10.1108/imds-01-2013-0026.

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29

Zhao, Jialin, Lei Ye, and Silin Tao. "Research on Environmental Accounting Information Disclosure." Finance and Market 5, no. 4 (2020): 332. http://dx.doi.org/10.18686/fm.v5i4.2968.

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<p>As far as China’s environmental accounting is concerned, it has the problems of late start and slow development, and the laws and regulations related to environmental accounting information disclosure have not been fully established, and the actual supervision strength is relatively small, and the relevant enterprises have relatively poor environmental awareness. Therefore, the overall situation of environmental accounting disclosure in China at the current stage is as follows. It’s not optimistic. Based on this, this article mainly carries on the thorough research and the discussion

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30

Sanders, George D., and Robert W. Ingram. "Municipal tax structure and accounting disclosure." Journal of Public Budgeting, Accounting & Financial Management 6, no. 4 (1994): 629–49. http://dx.doi.org/10.1108/jpbafm-06-04-1994-b006.

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31

Cooke, T. E. "Regression Analysis in Accounting Disclosure Studies." Accounting and Business Research 28, no. 3 (1998): 209–24. http://dx.doi.org/10.1080/00014788.1998.9728910.

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32

Fadilah, Haqi. "Environmental Accounting Disclosure in ASEAN Countries." Indonesian Accounting Review 7, no. 1 (2017): 107. http://dx.doi.org/10.14414/tiar.v7i1.1095.

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This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no

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33

Kuasirikun, Nongnooch, and Michael Sherer. "Corporate social accounting disclosure in Thailand." Accounting, Auditing & Accountability Journal 17, no. 4 (2004): 629–60. http://dx.doi.org/10.1108/09513570410554588.

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34

Giroux, Gary. "Political interests and governmental accounting disclosure." Journal of Accounting and Public Policy 8, no. 3 (1989): 199–217. http://dx.doi.org/10.1016/0278-4254(89)90004-5.

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35

et al., Pereira. "Environmental sustainability disclosure and accounting conservatism." International Journal of ADVANCED AND APPLIED SCIENCES 8, no. 9 (2021): 63–74. http://dx.doi.org/10.21833/ijaas.2021.09.009.

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In this article, we analyzed whether the level of accounting conservatism of a firm is affected by its environmental sustainability information disclosure. For that purpose, we developed two Environmental Disclosure Indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting (sustainability report), and compared the effects on conditional conservatism. Content analysis was used to develop two indices to evaluate the level of environmental disclosures. Moreover, the technique of multiple linear regression, using panel data, was applied to

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36

Schreck, Philipp. "Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure." Social and Environmental Accountability Journal 33, no. 3 (2013): 180–81. http://dx.doi.org/10.1080/0969160x.2013.845036.

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37

Kang, Helen, and Sidney J. Gray. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals." British Accounting Review 51, no. 3 (2019): 259–76. http://dx.doi.org/10.1016/j.bar.2019.02.001.

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38

Honggowati, Setianingtyas, Rahmawati Rahmawati, Y. Anni Aryani, and Agung Nur Probohudono. "Corporate Governance and Strategic Management Accounting Disclosure." Indonesian Journal of Sustainability Accounting and Management 1, no. 1 (2017): 23. http://dx.doi.org/10.28992/ijsam.v1i1.24.

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The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis meth

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39

Michelon, Giovanna, Saverio Bozzolan, and Sergio Beretta. "Board monitoring and internal control system disclosure in different regulatory environments." Journal of Applied Accounting Research 16, no. 1 (2015): 138–64. http://dx.doi.org/10.1108/jaar-03-2012-0018.

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Purpose – The purpose of this paper is to investigate two research questions. Is internal control system (ICS) disclosure, as a monitoring mechanism, associated with the characteristics of the board of directors, particularly the audit committee as the main board committee devoted to the effectiveness of ICS? Does the regulatory environment, particularly the regulation on ICS disclosure as an external governance/monitoring mechanism play a role in shaping the relationship between board monitoring and ICS disclosure and, if so, how? Design/methodology/approach – The authors study the ICS disclo

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40

Wang, PuCha, Fei Che, ShanShan Fan, and Chen Gu. "Ownership governance, institutional pressures and circular economy accounting information disclosure." Chinese Management Studies 8, no. 3 (2014): 487–501. http://dx.doi.org/10.1108/cms-10-2013-0192.

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Purpose – This paper aims to explore the determinants of circular economy accounting information disclosure quality, and also to make empirical analysis on the relationship between circular economy accounting information disclosure quality and corporate ownership governance and institutional pressures according to institutional theory and corporate governance theory. Finally, this paper provides some corresponding suggestions for heightening circular economy accounting information disclosure quality. Design/methodology/approach – This paper constructs enterprise circular economy accounting inf

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41

ADAMS, CAROL A., ANDREW COUTTS, and GEORGE HARTE. "CORPORATE EQUAL OPPORTUNITIES (NON-) DISCLOSURE." British Accounting Review 27, no. 2 (1995): 87–108. http://dx.doi.org/10.1006/bare.1994.0005.

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42

Mercer, Molly. "How Do Investors Assess the Credibility of Management Disclosures?" Accounting Horizons 18, no. 3 (2004): 185–96. http://dx.doi.org/10.2308/acch.2004.18.3.185.

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This paper synthesizes the existing literature on disclosure credibility and identifies four factors that investors consider when assessing the credibility of a management disclosure: (1) situational incentives at the time of the disclosure, (2) management's credibility (i.e., competence and trustworthiness), (3) the levels of external and internal assurance, and (4) characteristics of the disclosure itself. Disclosure credibility tends to be higher when management has few incentives to mislead investors and/or is perceived to be competent and trustworthy. Validation by external or internal so

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43

Marquardt, Carol A., and Christine I. Wiedman. "Disclosure, Incentives, and Contingently Convertible Securities." Accounting Horizons 21, no. 3 (2007): 281–94. http://dx.doi.org/10.2308/acch.2007.21.3.281.

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We present descriptive evidence on the quality of firms' disclosures related to contingently convertible securities (COCOs). We document evidence of inconsistent and inadequate disclosure of the information necessary to undo the financial reporting effects associated with COCOs prior to 2004, when only the general disclosure requirements on capital structure provided in SFAS 129 were in effect. Disclosure quality improved after the introduction of FASB Staff Position 129-a, which specifically required firms to disclose the terms of COCOs that would enable users to understand the conversion fea

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44

Bertomeu, Jeremy, Igor Vaysman, and Wenjie Xue. "Voluntary versus mandatory disclosure." Review of Accounting Studies 26, no. 2 (2021): 658–92. http://dx.doi.org/10.1007/s11142-020-09579-0.

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45

Lindrianasari, Lindrianasari, and R. Weddie Adriyanto. "Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia." Issues In Social And Environmental Accounting 4, no. 1 (2010): 74. http://dx.doi.org/10.22164/isea.v4i1.58.

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The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design

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46

Li, Jing, and Musa Mangena. "Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms." Journal of Applied Accounting Research 15, no. 3 (2014): 339–54. http://dx.doi.org/10.1108/jaar-12-2013-0117.

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Purpose – A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the impact of capital market pressures on IC disclosure. The purpose of this paper is to examine the relation between presentation format of IC disclosures and three market factors (market-to-book ratio, share price volatility and multiple listing (ML)). Design/methodology/approach – Using content analysis, the authors examine the level of IC disc

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47

Dye, Ronald A. "An evaluation of “essays on disclosure” and the disclosure literature in accounting." Journal of Accounting and Economics 32, no. 1-3 (2001): 181–235. http://dx.doi.org/10.1016/s0165-4101(01)00024-6.

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48

DYE, RONALD A. "Disclosure “Bunching”." Journal of Accounting Research 48, no. 3 (2010): 489–530. http://dx.doi.org/10.1111/j.1475-679x.2010.00375.x.

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49

Fischer, Paul E., and Robert E. Verrecchia. "Disclosure bias." Journal of Accounting and Economics 38 (December 2004): 223–50. http://dx.doi.org/10.1016/j.jacceco.2004.07.001.

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50

Glaeser, Stephen A., and Wayne R. Landsman. "Deterrent Disclosure." Accounting Review 96, no. 5 (2021): 291–315. http://dx.doi.org/10.2308/tar-2019-1050.

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ABSTRACT We examine how product market competition affects the disclosure of innovation. Theory posits that product market competition can cause firms to increase their disclosure of innovation to deter product market competitors. Consistent with this reasoning, we find that patent applicants in more competitive industries voluntarily accelerate their patent disclosures, which are credibly disclosed via the United States Patent and Trademark Office. Our inferences are robust to using changes in industry-level import tariffs as sources of plausibly exogenous variation in product market competit

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