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1

Segmented financial information. Organisation for Economic Co-operation and Development, 1990.

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2

Levy, Steven Mark. Corporate financial disclosure answer book. Aspen Publishers, 2010.

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3

Levy, Steven Mark. Corporate financial disclosure answer book. Aspen Publishers, 2010.

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4

Corporate financial disclosure answer book. Aspen Publishers, 2010.

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5

Pacter, Paul. Reporting disaggregated information. Financial Accounting Standards Board of the Financial Accounting Foundation, 1993.

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6

Wagenhofer, Alfred. Informationspolitik im Jahresabschluss: Freiwillige Informationen und strategische Bilanzanalyse. Physica-Verlag, 1990.

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7

Gray, Glen L. Changing internal audit practices in the new paradigm: The Sarbanes-Oxley environment. IIA research Foundation, 2004.

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8

Botswana. Financial Reporting Act, 2010. Government Printing and Publishing Services, 2010.

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9

American Institute of Certified Public Accountants., ed. Illustrations of the disclosure by financial institutions of certain information about debt securities held as assets: A survey of the application of SOP 90-11. American Institute of Certified Public Accountants, 1992.

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10

American Institute of Certified Public Accountants. Special Committee on Financial Reporting. Improving business reporting--a customer focus: Meeting the information needs of investors and creditors : comprehensive report of the Special Committee on Financial Reporting, American Institute of Certified Public Accountants. American Institute of Certified Public Accountants, 1994.

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11

Lane, Brian J. Management's discussion and analysis. Tax Management Inc., 2006.

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12

Wang, Leonard W. Managing legal risk in the financial reporting process. 2nd ed. Tax Management Inc., 2010.

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13

Special supplement on proposed Financial Reporting Act 2013. The Institute of Chartered Accountants of Bangladesh, 2013.

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14

Wang, Leonard W. Managing legal risk in the financial reporting process. Tax Management Inc., 2006.

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15

New Zealand. Ministry of Commerce. Discussion paper, proposals for amending the Gas (Information Disclosure) Regulations 1997. Energy Markets Policy Group, Resources & Networks Branch, Ministry of Commerce, 1999.

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16

Afterman, Allan B. U.S. securities regulation of foreign issuers: Financial reporting and disclosure manual. Kluwer Law International, 1997.

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17

U.S. securities regulation of foreign issuers: Financial reporting and disclosure manual. Aspen Law & Business, 1996.

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18

Brown, J. Robert. The regulation of corporate disclosure. Prentice Hall Law & Business, 1989.

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19

The regulation of corporate disclosure. 2nd ed. Aspen Law & Business, 1995.

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20

The regulation of corporate disclosure. 3rd ed. Aspen Law & Business, 1999.

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21

Chun-ho, Yi. Kŭllobŏl pyŏnhwa e taeŭng han chabon sijang kongsi chedo yŏn'gu. Han'guk Pŏpche Yŏn'guwŏn, 2013.

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22

Corporate financial disclosure, 1900-1933: A study of management inertia within a rapidly changing environment. Garland, 1986.

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23

Sarbanes-Oxley guide for finance and information technology professionals. John Wiley & Sons, 2006.

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24

Sickinger, Mirko, Susanne Rückert, and Thorsten Kuthe. Compliance-Handbuch Kapitalmarktrecht: Publizitäts- und Verhaltenspflichten für Aktiengesellschaften. Recht und Wirtschaft, 2004.

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25

Wang, Leonard W. Avoiding material omissions under the Federal securities laws. Tax Management Inc., 2009.

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26

Candelmo, Stephen P. Annual reporting under the federal securities laws. Bureau of National Affairs, 2005.

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27

Gray, Glen L. Then and now: Expectations and reality of Sarbanes-Oxley. IIA Research Foundation, 2008.

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28

Wang, Leonard W. Avoiding material omissions under the Federal securities laws. Tax Management Inc., 2009.

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29

Plaskova, Nataliya. Analysis of financial statements prepared in accordance with IFRS. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121571.

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The textbook introduces modern methods and techniques for analyzing the activities of a commercial organization using the information contained in its financial statements prepared in accordance with International Financial Reporting Standards. Considerable attention is paid to the disclosure of calculation and analytical procedures for identifying and quantifying the impact of factors on the level of business performance. The presentation of each chapter is accompanied by practical calculation and analytical materials using the "cross-cutting task" technique, the initial information base of w
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30

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. The structure of securities markets: Hearings before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, second session on the emerging structure of U.S. securities markets and the appropriate role for regulation, February 29, April 13, and May 8, 2000. U.S. G.P.O., 2001.

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31

The structure of securities markets: Hearings before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, second session on the emerging structure of U.S. securities markets and the appropriate role for regulation, February 29, April 13, and May 8, 2000. U.S. G.P.O., 2001.

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32

United, States Congress Senate Committee on Banking Housing and Urban Affairs. The structure of securities markets: Hearings before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Sixth Congress, second session on the emerging structure of U.S. securities markets and the appropriate role for regulation, February 29, April 13, and May 8, 2000. U.S. G.P.O., 2001.

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33

Fernández, Jesús Antonio Romero. El derecho de información del accionista: Objeto, límites y forma de ejercicio. Marcial Pons, 2001.

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34

Services, United States Congress House Committee on Financial. Accounting under Sarbanes-Oxley: Are financial statements more reliable? : hearing before the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, first session, September 17, 2003. U.S. G.P.O., 2003.

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35

Petrie, Murray. Promoting fiscal transparency: The complementary roles of the IMF, financial markets, and civil society. International Monetary Fund, Fiscal Affairs Department, 2003.

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36

Gassen, Joachim. Datenbankgestuetzte Rechnungslegungspublizitaet: Ein Beitrag zur Evolution der Rechnungslegung. Peter Lang International Academic Publishers, 2018.

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37

Board, Financial Accounting Standards. Earnings per share and disclosure of information about capital structure: Proposed statement of financial accounting standards. FASB, 1996.

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38

IT control objectives for Sarbanes-Oxley: Using COBIT́ 5 in the design and implementation of internal controls over financial reporting. 3rd ed. ISACA, 2014.

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39

Allan, William. Fiscal transparency in EU accession countries: Progress and future challenges. International Monetary Fund, Fiscal Affairs Department, 2003.

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40

Meier-Schatz, Christian J. Wirtschaftsrecht und Unternehmenspublizität: Zur wirtschaftsrechtlichen Regulierung von Unternehmen mittels Publizitätsnormen, dargestellt anhand veröffentlichungspflichtiger, finanzieller und gesellschaftsbezogener Rechnungslegungen. Schulthess, 1989.

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41

Afterman, Allan B. Management's discussion & analysis: Preparation and compliance guide. Aspen Publishers, 2005.

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42

The complete guide to Sarbanes-Oxley. Adams Media, 2007.

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43

Board, Financial Accounting Standards. Disclosure of information about financial instruments with off-balance-sheet risk and financialinstruments with concentrations of credit risk: Proposed statement of financial accounting standards. FASB, 1989.

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44

American Institute of Certified Public Accountants., ed. Illustrations of the disclosure of information about financial instruments with off-balance sheet risk and financial instruments with concentrations of credit risk: A survey of the application of FASB statement no. 105. American Institute of Certified Public Accountants, 1992.

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45

Lorraine, Massaro, Stewart Kristen L, Acre Jeffrey W, and Kirkpatrick & Lockhart Nicholson Graham., eds. Sarbanes-Oxley Act: Planning & compliance. Aspen, 2006.

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46

Holt, Michael F. The Sarbanes-Oxley Act: Costs, benefits and business impact. CIMA, 2008.

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47

Graul, Leland E. SEC reporting. American Institute of Certified Public Accountants, 1994.

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48

Graul, Leland E. SEC reporting. American Institute of Certified Public Accountants, 1995.

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49

A review of current securities issues: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Ninth Congress, second session, on examination of current securities issues, focusing on improving financial disclosure for individual investors, April 25, 2006. U.S. G.P.O., 2007.

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50

Hugh, Michael S. Sustained SOX: A practical guide for implementing a sustainable Sarbanes Oxley process. AuthorHouse, 2006.

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