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Artykuły w czasopismach na temat "Disclosure of information : Financial statements"

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Farooq, Omar, and Christian Nielsen. "Improving the information environment for analysts." Journal of Intellectual Capital 15, no. 1 (2014): 142–56. http://dx.doi.org/10.1108/jic-12-2012-0109.

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Purpose – The purpose of this paper is to document the relationship between intellectual capital disclosure and analyst following for biotechnology firms listed on the Copenhagen Stock Exchange between 2001 and 2010. Design/methodology/approach – Intellectual capital disclosure was computed from financial statements applying the disclosure index of Bukh et al. (2005), while analyst following data were retrieved from the Institutional Brokers’ Estimate System (I/B/E/S). Findings – The results show that analysts are more likely to follow firms with high intellectual capital disclosure. This find
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Archambault, Jeffrey J., and Marie E. Archambault. "FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES." Accounting Historians Journal 37, no. 1 (2010): 53–90. http://dx.doi.org/10.2308/0148-4184.37.1.53.

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This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two
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Fiume, Raffaele, Tiziano Onesti, and Stefano Bianchi. "Dialogue with standard setters. Disclosure initiative and related research projects." FINANCIAL REPORTING, no. 1 (June 2019): 145–53. http://dx.doi.org/10.3280/fr2019-001005.

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The disclosure in financial statements is one of the pillars of the framework of the International Financial Statements (IFRS). All the standards include a relevant section with indication about the information and data to be disclosed in the notes, however the feedbacks received from the stakeholders and users indicated the existence of concerns about the effectiveness of disclosures in financial statements and about the disclosure overload. In order to respond to the above concerns and feedbacks, the International Accounting Standards Board (IASB) launched the Disclosure Initiative in 2013.
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Wheeler, Stephen W., Sandra J. Cereola, and Timothy J. Louwers. "The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency." Current Issues in Auditing 8, no. 2 (2014): A1—A9. http://dx.doi.org/10.2308/ciia-50811.

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SUMMARY: We investigate the issue of duplicate disclosures of a common accounting issue in audited financial statements and the unaudited Management Discussion and Analysis (MD&A) sections of annual 10-K filings. We do so to address whether the degree of auditor association with client public disclosures affects the transparency of these disclosures. Despite different, but similar, disclosure criteria for the two venues, we note significantly lower disclosure frequencies for presumed LIFO liquidations in the MD&A than in the financial statement footnotes. Furthermore, none of the audit
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Novak, Aleš. "Issues in the Recognition versus Disclosure of Financial Information Debate." Naše gospodarstvo/Our economy 62, no. 4 (2016): 52–61. http://dx.doi.org/10.1515/ngoe-2016-0024.

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Abstract Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements) is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for missta
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Yongkui, Zhang. "Limitations of Financial Statements and Disclosure of Core Information." Journal of Applied Sciences 13, no. 13 (2013): 2505–11. http://dx.doi.org/10.3923/jas.2013.2505.2511.

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Neogy, Taposh Kumar. "Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh." American Journal of Trade and Policy 3, no. 1 (2016): 29–38. http://dx.doi.org/10.18034/ajtp.v3i1.397.

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Accounting information produced by AIS through preparing the different financial statements of the selected mobile telecommunication companies is used to meet the needs of interested stakeholders for taking effective decision to serve the different purpose. The selected mobile telecommunication companies follow the provision of IASs/BASs and IFRSs/BFRSs for preparing and presenting the different financial statements. The selected mobile telecommunication companies also follow the Companies Act, 1994, the Securities and Exchange Rules 1987 and other applicable laws in Bangladesh. Accounting Inf
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El Mahjoub, Essafi, and Saidatou Dicko. "The Impact of IFRS Adoption on Canadian Firms’ Disclosure Levels." International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 227. http://dx.doi.org/10.5296/ijafr.v7i1.11136.

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This study examines a random sample of Canadian firms listed on the S&P/TSX Composite Index to find out whether disclosures in IFRS financial statements increased compared to disclosures based on the former Canadian generally accepted accounting principles. Results show that IFRS adoption has had a positive impact on the amount of information disclosed in financial statements. We conclude that disclosure levels in financial statements based on IFRS are much higher than formerly under Canadian GAAP.
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Dubovaya, Valentyna, and Iryna Davydova. "INFORMATION DISCLOSURE ABOUT INVESTMENT PROPERTY IN THE FINANCIAL STATEMENTS ACCORDING TO INTERNATIONAL STANDARDS." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 3(64) (June 7, 2017): 101–7. http://dx.doi.org/10.26906/eir.2017.3(64).883.

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UDC 657
 
 Valentyna Dubovaya, PhD (Economics), Associate Professor. Iryna Davydova, student. Poltava National Technical Yurii Kondratiuk University. Information Disclosure about Investment Property in the Financial Statements According to International Standards. The purpose of the research is elaboration of a structured form for information disclosure of investment property in the financial statements in accordance with international standards. According to the results of research it was elucidated, that as opposed to global trends of excessive information disclosure, the financial
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Merkley, Kenneth J. "Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures." Accounting Review 89, no. 2 (2013): 725–57. http://dx.doi.org/10.2308/accr-50649.

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ABSTRACT This paper examines how earnings performance relates to firms' narrative R&D disclosure decisions. The unique nature of R&D investments and financial statements' limited ability to communicate the value of such investments highlight the role of narrative disclosure as a supplement to the financial statements. I predict and find that current earnings performance (adjusted for R&D expense) is negatively related to the quantity of narrative R&D disclosure. Conducting a content analysis of the detail, tone, and readability of narrative R&D disclosures, I find that mana
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Rozprawy doktorskie na temat "Disclosure of information : Financial statements"

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Abed, Suzan. "Disclosure of forward-looking information : UK evidence." Thesis, University of Aberdeen, 2010. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=158300.

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This thesis proposes a multi-theoretical framework based on information asymmetry and institutional theories by focusing on the period of change in OFR regulation from 2004-2006. As a means of examining various aspects of the proposed framework, this thesis carries out an empirical investigation to find the extent of forward-looking information for a sample of 690 UK non-financial firm-year observations which are drawn from the top 500 UK listed firms by total market capitalization as listed by Financial Times on 30 March 2007. The investigation concentrates on three aspects: (1) the associati
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KING, RONALD RAYMOND. "EFFECTS OF CHANGES IN THE LEVEL OF PUBLIC DISCLOSURE ON THE ACQUISITION OF PRIVATE INFORMATION: AN EXPERIMENTAL MARKETS INVESTIGATION." Diss., The University of Arizona, 1986. http://hdl.handle.net/10150/183886.

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This study reports the results of experimental laboratory markets designed to test two propositions set forth by Verrecchia 1982 . The first proposition addressed the change in the level of private information acquisition given a change in the level of public information in a competitive market. The second proposition considered the amount of informedness in the market given an increase in the level of public information and the resultant change in private information. The development of these propositions was motivated by the ambiguous results produced from the market-based accounting resear
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Lu, Hung-Yuan. "Does disclosure of non-financial statement information reduce firms' propensity to under-invest?" [Gainesville, Fla.] : University of Florida, 2009. http://purl.fcla.edu/fcla/etd/UFE0024954.

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Henderson, Elsie. "Users' Perceptions of Financial Statement Note Disclosure and the Theory of Information Overload." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10150219.

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<p> The purpose of financial statement note disclosures is to provide additional, relevant information useful for decision-making. There has been a significant increase in financial statement note disclosure over time, which has resulted in concerns there is now information overload in these note disclosures and there are questions about the relevance of some financial statement note disclosures. The purpose of this qualitative, embedded, single-case study was to determine financial statement note disclosure users&rsquo; perceptions about notes (i.e., relevance and use in decision-making; re
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Tarmizi, Achmad. "Corporate governance of family firms and voluntary disclosure : the case of Indonesian manufacturing firms." UWA Business School, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0042.

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Weakness in corporate governance and lack of transparency are often considered causes of, or contributors to, the Asian Financial Crisis. Publicly listed companies in Indonesia, like other Asian firms, have a concentrated ownership structure. Focusing on manufacturing firms listed on the Jakarta Stock Exchange (JSX) for the year 2003, this study adopts an agency framework to examine voluntary disclosures included in the annual reports of 149 Indonesian firms and their relationship to various attributes such as: ownership structure; whether a firm is family-owned or not; the owner's involvement
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Madubela, Albert Dingalethu. "What shareholder information on the shareholder spread is disclosed in the financial statements of JSE listed entities in accordance with listing requirements of the JSE?" Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8518.

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Thesis (MBA)--University of Stellenbosch, 2011.<br>The study was undertaken to determine whether companies listed on the Johannesburg Stock Exchange disclose shareholder spread in line with the available statutes such as the JSE Listing Requirements. Further, the study explored the closing balances for group, company, trusts, subsidiaries, and treasuries of all the 50 companies studied to ascertain whether there were differences with the ex WDH share program. Various sources to answering the question were used including the Internet, McGregor BFA, Annual Reports of the companies, and material
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Hellström, Katerina. "Financial accounting quality in a European transition economy : the case of the Czech Republic." Doctoral thesis, Handelshögskolan i Stockholm, Centrum för redovisningsbaserad finansiell analys och kostnadsintäktsanalys (BFAC), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-438.

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This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. Countries with high quality accounting information have a comparative advantage in attracting financial capital. Transition economies - i.e. countries switching from centrally planned to market economies - are typically in need of capital. Therefore a new accounting regulation had to be de
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Flagmeier, Vanessa [Verfasser]. "Financial statements tax disclosure - management incentives and usefulness / Vanessa Flagmeier." Paderborn : Universitätsbibliothek, 2017. http://d-nb.info/1132193060/34.

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Abdul, Rahman Azhar Bin. "Disclosure of corporate financial information in Malaysia." Thesis, University of Newcastle Upon Tyne, 1998. http://hdl.handle.net/10443/168.

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This study examines empirically the relationship between a number of corporate attributes and levels of disclosure of information in annual reports of Malaysian public listed companies. The perceived importance of selected information items to two user groups; accountants and fmancial analysts is also examined using a structured questionnaire. Three unweighted disclosure indices (overall disclosure index, mandatory disclosure index and voluntary disclosure index) were applied to 54 corporate annual reports for three different years: 1974, 1984 and 1994. The results indicate that the level of d
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Vlachos, Christos. "An empirical investigation of the financial disclosure practices of Cypriot and Greek companies." Thesis, Middlesex University, 2001. http://eprints.mdx.ac.uk/6722/.

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The main objectives of this study are to: (1) investigate empirically the extensiveness of the Cypriot and Greek corporate mandatory disclosure practices; (2) examine the relationship between each of a number of specific corporate characteristics and the Cypriot and Greek corporate mandatory disclosure practices; (3) assess whether the variations in the extensiveness of Cypriot and Greek corporate mandatory disclosure practices can be explained by the selected corporate characteristics together; and (4), compare the results found for Cyprus with those found for Greece. The corporate characteri
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Książki na temat "Disclosure of information : Financial statements"

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

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

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

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Corporate financial disclosure answer book. Aspen Publishers, 2010.

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

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

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

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

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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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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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Części książek na temat "Disclosure of information : Financial statements"

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Al-Sartawi, Abdalmuttaleb M. A. Musleh, Rami Mohammad Abu Wadi, and Azzam Hannoon. "Information Technology Governance and Electronic Financial Disclosure." In Lecture Notes in Computer Science. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-02131-3_40.

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Latimer, Paul, and Philipp Maume. "Disclosure of Financial and Non-financial Information in the Marketplace." In Promoting Information in the Marketplace for Financial Services. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09459-5_2.

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Lessambo, Felix I. "Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information." In Auditing, Assurance Services, and Forensics. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_16.

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Fortuna, Fabio, Silvia Testarmata, Silvia Sergiacomi, and Mirella Ciaburri. "Mandatory Disclosure of Non-financial Information: A Structured Literature Review." In CSR, Sustainability, Ethics & Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41142-8_6.

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Latimer, Paul, and Philipp Maume. "The Ability of the Commission to Achieve Disclosure in Financial Markets." In Promoting Information in the Marketplace for Financial Services. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09459-5_6.

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Li, Guowen, Jianping Li, Mingxi Liu, and Xiaoqian Zhu. "Evolutionary Mechanism of Risk Factor Disclosure in American Financial Corporation Annual Report." In Communications in Computer and Information Science. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-2810-1_50.

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Kršeková, Marianna. "Disclosure of Financial Information About the General Government Sector by IPSAS." In New Trends in Finance and Accounting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_45.

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Gulin, Danimir, Mirjana Hladika, and Marina Mićin. "Disclosure of Non-financial Information: The Case of Croatian Listed Companies." In Eurasian Studies in Business and Economics. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-76288-3_12.

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Simoni, Lorenzo. "The disclosure of non-financial information and the role of business models." In Business Models and Corporate Reporting. Routledge, 2021. http://dx.doi.org/10.4324/9781003016793-2.

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Theil, Henri. "On the Use of Information Theory Concepts in the Analysis of Financial Statements." In Advanced Studies in Theoretical and Applied Econometrics. Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2408-9_26.

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Streszczenia konferencji na temat "Disclosure of information : Financial statements"

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KOCH, MARCIELLI, and S�RGIO MURILO PETRI. "ANALYSIS OF WEG'S STATEMENTS: THE FINANCIAL AND SUSTAINABLE IMPACT OF ENVIRONMENTAL DISCLOSURE AND ISE." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/pst-5224.

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Rahim, Syamsuri, Hamzah Ahmad, Muslim Muslim, and Andi Nursadirah. "Disclosure of Local Government Financial Statements in South Sulawesi." In Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201021.001.

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Strouhal, Jiri, and Dana Dvorakova. "Financial instruments' revaluation in financial statements some issues for the financial management." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477682.

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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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"Utilization of Financial Statements Information Systems of Kopwan." In International Seminar of Research Month Science and Technology in Publication, Implementation and Commercialization. Galaxy Science, 2018. http://dx.doi.org/10.11594/nstp.2018.0113.

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Bertoldi, Bernardo, Roberta Delmastro, and Giulio Pattanaro. "Predicting Entrepreneurship from Financial Statements: Three Draft Criteria." In 2009 First International Conference on Information Science and Engineering. IEEE, 2009. http://dx.doi.org/10.1109/icise.2009.844.

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Kotsiantis, Sotiris, and Dimitris Kanellopoulos. "Multi-instance Learning for Predicting Fraudulent Financial Statements." In 2008 Third International Conference on Convergence and Hybrid Information Technology (ICCIT). IEEE, 2008. http://dx.doi.org/10.1109/iccit.2008.150.

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Mohamed, Nafsiah, Mohd Hairy Mohd Yusof, and Rozaiha Ab Majid. "The Presentation Formats of Malaysian Local Authorities� Financial Statements." In 2013 International Conference on Advanced Computer Science and Electronics Information. Atlantis Press, 2013. http://dx.doi.org/10.2991/icacsei.2013.110.

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Georgieva, Daniela. "PUBLIC ENTERPRISES LAW REQUIREMENTS FOR DISCLOSURE OF FINANCIAL AND NON-FINANCIAL INFORMATION." In THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/lbcs2020.229.

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The purpose of this report is to systematize the requirements of the regulatory framework for public enterprises regarding the disclosure of certain financial and non-financial information about their activities and resources management. An analysis of the nature of the required information leads to the conclusion that it is significantly closer to the concept of integrated reporting, where the activity, internal processes, the Company operation environment could be presented in their integrity and correlation.
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Omanovic, Samir, Zikrija Avdagic, and Samim Konjicija. "On-line evolving clustering for financial statements' anomalies detection." In 2009 XXII International Symposium on Information, Communication and Automation Technologies (ICAT 2009). IEEE, 2009. http://dx.doi.org/10.1109/icat.2009.5348416.

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Raporty organizacyjne na temat "Disclosure of information : Financial statements"

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Granetto, Paul J., Marvin L. Peek, Jack L. Armstrong, Paul C. Wenzel, Kathleen A. Furey, and Craig W. Zimmerman. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada432782.

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Audited financial statements and complementary information for the year ended December 31, 2020. International Potato Center, 2020. http://dx.doi.org/10.4160/9789290605980.

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Naval Petroleum and Oil Shale Reserves Combined Financial Statements September 30, 1994 and 1993 and Management Overview and Supplemental Financial and Management Information. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/27059.

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US Department of Energy Naval Petroleum and Oil Shale Reserves combined financial statements and management overview and supplemental financial and management information, September 30, 1995 and 1994. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/219547.

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Alaska Power Administration federal power program financial statements with supplementary information September 30, 1993 and September 30, 1992 with auditors` reports thereon. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/10137722.

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Alaska Power Administration Federal Power Program financial statements with supplementary information September 30, 1994 and September 30, 1993 with auditors` reports thereon. Office of Scientific and Technical Information (OSTI), 1995. http://dx.doi.org/10.2172/26702.

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