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Rozprawy doktorskie na temat „Disclosure of information : Financial statements”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 12 lutego 2022

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1

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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2

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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3

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’ perceptions about notes (i.e., relevance and use in decision-making; re

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5

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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7

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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8

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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10

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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11

Ó, hÓgartaigh Ciarán. "The clarity of fullness : an exploration of the disclosure of uncertainty in financial statements." Thesis, University of Leeds, 1997. http://etheses.whiterose.ac.uk/21076/.

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This thesis examines the reporting of uncertainty in financial statements. This is an increasingly important issue for accounting policy-makers as they seek to create financial statements that reflect the substance and economic reality of events in an uncertain world. Several currently proposed disclosures of uncertainty are examined. They comprise the disclosure of the uncertain nature of financial statements and the disclosure of the uncertainty surrounding estimates of assets and liabilities. Drawing on theories of decision-making under uncertainty, the thesis adopts an experimental approac

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12

Kirk, Ngaire. "The true and fair view concept in New Zealand : a research report presented in partial fulfilment of the requirements for 10.799, Massey University, 1998 /." Publications - School of Accountancy (Adobe Acrobat required), 1998. http://www-accountancy.massey.ac.nz/Publications.htm.

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13

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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14

Alhajraf, Nayef Falah Mubarak. "Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3534.

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Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been exp

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15

Tan, Chyi Woan. "Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /." Access via Murdoch University Digital Theses project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

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Kang, Helen Hyon Ju Accounting Australian School of Business UNSW. "Reporting intangible assets: voluntary disclosure practices of the top emerging market companies." Awarded by:University of New South Wales. School of Accounting, 2006. http://handle.unsw.edu.au/1959.4/31211.

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The purpose of financial reporting is to provide information that is useful for decision making. Recently, however, there has been a systematic decline in the usefulness of such information. Indeed, the current reporting model seems to be no longer sufficient mainly due to the fact that it ignores many of the nonfinancial intangible factors which are increasingly becoming important in determining corporate value and performance. That is, there is a need for the traditional reporting model to be modified or at least broadened to reflect Intangible Assets (IA) in order to enhance the usefulness

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17

Parsa, Sepideh. "Non-financial information disclosure and communication in large UK companies." Thesis, Middlesex University, 2001. http://eprints.mdx.ac.uk/6354/.

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This study aims to investigate the disclosure of non-financial information by UK companies in the absence of regulatory and statutory requirements. The study focuses on answering two key questions: (1) whether UK companies disclose non-fiiiancial information to legitimise their corporate behaviours to their stakeholder groups, and (2) whether UK companies disclose nonfinancial information to meet the information requirements of their stakeholder groups. To start this study, traditional theories and concepts used in the accounting literature are reviewed. The researcher takes the view that amon

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18

Alghazzawi, Rasha Abdallah. "IFRS 10 & 11 : effect of implementation on financial statements and accounting information quality for European companies." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=238513.

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19

McDowell, Evelyn Aniton. "Reciprocity and Financial Information Relevance." Case Western Reserve University School of Graduate Studies / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=case1144437522.

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Morgan, Anita Rae. "THE RELIABILITY OF FORWARD-LOOKING STATEMENTS IN THE MD&AS OF FORTUNE 500 COMPANIES." NSUWorks, 2010. http://nsuworks.nova.edu/hsbe_etd/79.

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This study tests a model which suggests that the external forces on a firm, the size and age of the firm, the industry and competitive market in which a firm operates, the level of leverage of the firm, as well as whether it has good or bad news regarding future earnings have an impact on whether a firm provides precise forecasts in its MD&A. Furthermore, the model suggests that firms providing precise forward-looking statements in the MD&A have lower forecast errors. Using 2SLS, the proposed model is tested using forward-looking statements regarding sales, earnings per share, cash flow, and c

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21

YANG, Ziyun. "The value-relevance of asset write-down regulations in China : the roles of information relevance and measurement reliability." Digital Commons @ Lingnan University, 2003. https://commons.ln.edu.hk/otd/7.

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At the end of the 20th century and beginning of the 21st century, China implemented several new asset write-down regulations. This study addresses the claim that these regulations significantly enhanced the usefulness of financial statements for investors in China. The effect of the regulations on usefulness of financial statements has implications for financial accountants, standard-setters, educators, and auditors. This study derives and tests some of the empirical implications of the claim. I operationalize usefulness of accounting information in terms of the valuerelevance framework, in wh

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22

Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.<br>Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa

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23

Daouda, Dala Moustapha. "Essays on Supervisory stress tests and information disclosure." Thesis, Limoges, 2016. http://www.theses.fr/2016LIMO0076/document.

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Cette thèse étudie l’impact des stress tests bancaires sur les différents acteurs du marché. Le premier chapitre analyse comment les actionnaires et les détenteurs d’obligations bancaires réagissent à l’information transmise par les stress tests durant une période de crise. Il s’appuie sur le test de résistance conduit en 2011 par l’Autorité Bancaire Européenne (ABE) au moment de la crise de la dette souveraine. Une étude économétrique de nature événementielle révèle que les actionnaires réagissent davantage aux informations spécifiques à chaque banque alors que les détenteurs d’obligations on

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24

Hansford, Ann. "Communicating financial information to private shareholders through annual reviews and summary financial statements : the factors that determine readership." Thesis, University of the West of England, Bristol, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297834.

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shareholders receiving financial information through annual reviews incorporating a summary financial statement. Recent changes in the legislation and in share ownership make it a relevant and timely study that builds on the limited amount of research carried out in this area. The main aim of the study was to establish the variables that determine readership of annual reviews. The theoretical framework was drawn from the philosophy of language and the work of Wittgenstein, in particular. Both the general communication literature and that relating to specific communication of financial informat

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Abdulkarim, Mustafa Elkasih. "The importance of intellectual capital disclosure for financial decisions : an exploration of some key elements." Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=196281.

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There has been little research on intellectual capital (IC) reporting practices of UK firms or on the incentives/disincentives that motivate them to disclose information about their value drivers. Therefore, this study explores annual report disclosures and seeks to explain why managers choose to disclose. The sample consists of 100 London Stock Exchange firms from nine knowledge-based sectors. Whilst adopting a primarily positive accounting theory explanation of disclosure, a new combination of theories (capital market transactions theory, proprietary costs theory and corporate governance the

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26

Raj, Sakshi. "The Effectiveness of Government Mandated Disclosure Reform." ScholarWorks@UNO, 2018. https://scholarworks.uno.edu/td/2561.

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The higher the level of information asymmetry between a firm and its investors, the higher is the firm’s reluctance to raise money externally, potentially leading to investment distortions. An improved disclosure system reduces information asymmetry and therefore, lessens the adverse selection effects of external financing, thereby moderating investment inefficiencies. In this paper, we examine the impact of potentially improved transparency stemming from stricter disclosure requirements (Clause 49) on financing and investment decisions of Indian firms. The results show that reliance of Indian

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Chen, Wei. "Does information asymmetry affect firm disclosure? Evidence from mergers and acquisitions of financial institutions." Diss., University of Iowa, 2018. https://ir.uiowa.edu/etd/6392.

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I use a quasi-exogeneous shock to information asymmetry among shareholders to evaluate the effect of information asymmetry on corporate disclosure. In the post-Regulation FD period, the merger between a shareholder and a lender of the same firm provides a shock to the information asymmetry among equity investors, because Regulation FD applies to shareholders but not lenders. After the merger, the shareholder gains access to the firm-specific private information held by the lender. I first provide evidence that information asymmetry among shareholders increases after the shareholder-lender merg

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Tsileponis, Nikolaos. "The impact of the media on the corporate financial information environment." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-impact-of-the-media-on-the-corporate-financial-information-environment(1f073b0d-750f-4f6c-92d8-7b4c08c39321).html.

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In this thesis, I examine how the corporate financial information environment is shaped by the financial media. The thesis consists of three essays. In the first essay, I examine the role of voluntary company-initiated disclosures about firm financial performance as a stimulus for coverage in the financial press. I provide evidence that media coverage is affected by firm level disclosure management. Specifically, a firm's issuance of press releases attracts more media articles about the firm leading to greater abnormal returns and trading volumes. I find that there is a spike of media articles

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Meier, Florian. "Determinants and consequences of attribution statements on corporate financial performance outcomes in the annual report : an empirical analysis of UK listed firms." Thesis, University of Bradford, 2012. http://hdl.handle.net/10454/5723.

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This thesis explores causal attribution statements on performance outcomes given in annual reports of UK listed rms. The objectives are three-fold. First, it analyses the nature and extent of attribution statements provided. Second, it explores corporate governance factors and rm-speci c characteristics that are related to the provision of attribution statements. Finally, it investigates the economic consequences of providing attribution statements by examining their association with the rm's cost of equity capital. Using data drawn from a sample of 142 UK rms listed on the London Stock Exchan

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Guo, Miin Hong. "Differential earnings response coefficients to accounting information: The case of revisions of financial analysts' forecasts." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184712.

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This dissertation extends previous studies on firms' differential earnings response coefficients. It provides further theoretical explanation and empirical evidence for the differential earnings response coefficients across firms and time. The empirical evidence found by Ball & Brown (1968) that the sign of unexpected earnings is positively correlated with the sign of market reactions is used to improve the control of measurement errors on investors' prior belief. Revisions of financial analysts' forecasts (FAFs) for firms' future earnings per share (EPS) are used as the event information.

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31

Beck, Daniel [Verfasser]. "Instruments to Overcome Capital Market Frictions: On Financial Disclosure, Information Intermediaries, and Executive Compensation / Daniel Beck." Berlin : epubli, 2020. http://d-nb.info/1215974078/34.

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Holm, Jesper, and Emelie Bergström. "Does quantity matter? : An investigation of the quantity of information in risk reports effect on the financial performance of EU banks." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-91347.

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Banks within Europe have a major role in the European financial system. The financial collapse in 2008 made regulators well aware of the importance of corporate transparency to allow stakeholders to assess the banks health and maintain a stable market. Risk reporting within the European Union (EU) contributes to transparency in terms of disclosing information on risk management activities. The heavy regulations and demand from investors have caused the extent of risk reports to increase over time. The purpose of this research is to investigate if there is a relationship between the quantity of

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Hassan, Mohamat Sabri. "The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries." Queensland University of Technology, 2004. http://eprints.qut.edu.au/15962/.

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Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the Australian accounting standard AASB 1033 Presentation and Disclosure of Financial Instruments requires extensive disclosures to overcome the lack of guidance with regard to the recognition and measurement. Therefore, AASB 1033 may be re

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"The disclosure of productivity information in the annual financial report." Thesis, 2015. http://hdl.handle.net/10210/14489.

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"A study on the effects of accounting information disclosure in the company interim and annual accounts: an information users' perception approach." Chinese University of Hong Kong, 1989. http://library.cuhk.edu.hk/record=b5886148.

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Hsiao, Mei-Ling, and 蕭美玲. "On Information Disclosure of Consolidated Financial Statements — Centered on the Affiliated Enterprises Chapter of Company Law." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/46001413086305601234.

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Chang, Hui-Chen, and 張惠真. "The Impact of the Statement of Financial Accounting Standard No.35 on Enterprise’s Financial Information Disclosure." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/07472848634564487144.

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碩士<br>嶺東科技大學<br>財務金融研究所<br>95<br>This study applied GARCH model to investigate the impact of applying the Financial Accounting Standard No. 35 – asset impairment – on the stock price volatilities of 17 listed companies with more than NT$1 billion revenue in 2005 and an amount of asset impairment higher than 5% of the net sales income. The empirical findings were twofold: 1. after listing asset impairment, 12 companies had decreased stock returns; 2. when asset impairment types were subdivided into fixed asset loss, other assets impairment, idle and other assets impairment, goodwill loss, intan

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Honigsberg, Colleen Theresa. "The Surprising Benefits of Mandatory Hedge Fund Disclosure." Thesis, 2016. https://doi.org/10.7916/D83T9HFP.

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Regulators have long disagreed whether regulation would reduce hedge funds’ financial misreporting. On the one hand, critics have stated that hedge funds are unlikely to misreport because their investors are highly sophisticated financial players who can detect and deter financial misconduct. On the other hand, recent changes in the composition of hedge funds’ investors have led many to question this argument. In this paper, I test whether hedge fund regulation reduces misreporting by using a quasi-natural experiment in which a subset of hedge funds was regulated, deregulated, and then regulat

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"Value-relevance of the aging disclosure of accounts receivable: evidence from Chinese A-share listed firms." 2001. http://library.cuhk.edu.hk/record=b5890769.

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"Value-relevance of cash flow information in Chinese capital market: a further investigation." 2001. http://library.cuhk.edu.hk/record=b5890608.

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Khan, Tehmina. "Financial reporting disclosure on the Internet an international perspective /." 2006. http://eprints.vu.edu.au/1476/1/Khan.pdf.

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The purpose of this study was to investigate the various elements of financial reporting frameworks and practice in the context of the Internet. The Internet has emerged as a recent medium of presentation of corporate information. Currently, the levels of disclosure vary widely between companies within countries and on an international level, in relation to financial reporting disclosure on websites. It was intended in this research to identify the national and international regulatory frameworks that shed light on the minimum level of disclosure required of companies. Actual disclosure by com

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42

Huang, Jin-Ling, and 黃金鈴. "The Study on Disclosure of the Consolidated Financial Statements in Affiliated Companies." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/62644880354885925752.

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Su, Huan-Wen, and 蘇煥文. "The Study of the Information Contents of the Earning Components of Affiliated Company’s Consolidated Financial Statements, Consolidated Financial Statements and Parent Company’s Financial Statements." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/99258918215103947584.

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碩士<br>東吳大學<br>會計學系<br>89<br>ABSTRACT This study takes the viewpoint of usefulness of accounting information to compare the affiliated company’s consolidated financial statements, consolidated financial statements and parent company’s financial statements. It concluded that : 1.There are information contents in continued operation segment income, operation income and other income. But when used JA-test to verify the result, there were no significant difference among these there financial statements. 2.We found that the earning reflect coefficient of other incom

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Liao, Yu-Ting, and 廖毓婷. "A study on NPO’s financial information disclosure." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/73361511352265943884.

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碩士<br>中原大學<br>會計研究所<br>95<br>This paper adopts Literature Review Method to probe into the importance of information disclosure, and the groupings and current status of non-profit organizations. The paper further analyses and compares the strict polices of information disclosure given to profit organizations and non-profit organizations in U.S.A. and China. Lastly, the paper sets the framework for information disclosure for non-profit organizations in Taiwan. Judging from literature analysis and current policies, non-profit organizations in Taiwan are classified as highly developed. However, t

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Chen, Chu Tai, and 朱苔禎. "A Study of Hospital Financial Information Disclosure." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/63904588985878588523.

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碩士<br>長庚大學<br>醫務管理學研究所<br>93<br>Hospital financial information disclosure is long debated but insufficiently studied in Taiwan. This study tries to conduct a preliminary research in this topic by comprehensively reviewing related literatures and regulations. In the hope to propose a feasible solution to Taiwan, I studied financial information disclosure practice in securities industry in Taiwan to seek insights about general rules. Furthermore, I studied the practice of non-for-profit hospitals in the USA to see whether and how do they disclose their financial information. The suggestion of th

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Shih, Hsin-Yu, and 施昕佑. "the relationship between financial statements' signature and information transparency." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/70377062527781442399.

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碩士<br>中原大學<br>會計研究所<br>99<br>Increase information transparency has been the competent authority’s goal, but the financial scandal happened frequently. The reason is companies’ top manager reluctant to announce the real circumstances. Notice that information transparency, independent directors’ and chief financial officer’s financial accounting expertise is important for companies. To prevent the similar scandal outbreak again, the competent authority induce the independent directors, at least one with financial accounting expertise, and increase the financial statements' signature’s legal liab

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CHEN, GUAN-YU, and 陳冠諭. "The Risk Information and Value Relevance of Financial Statements." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/9mudz2.

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碩士<br>靜宜大學<br>會計學系<br>107<br>In recent years, changes in accounting policies have gradually moved toward reducing the information asymmetry of users of financial statements. For example, both IFRS7 and IFRS9 have adjusted for the disclosure of risk information, with the aim of making risk information change on financial statements. More transparent, making financial statement users more aware of the risks of the company. This paper examines the correlation between risk information and financial value, that is, whether risk information is reflected in financial statements. According to the mode

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Tseng, Hsiao-Chun, and 曾筱鈞. "Information Content on Stand-Alone and Consolidated Financial Statements." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/00886047690752073328.

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碩士<br>國立交通大學<br>管理學院碩士在職專班財務金融組<br>99<br>This study aims to explore the association of stand-alone financial statements and consolidated financial statements with the disclosure of firm value, so as to understand whether investors are able to identify the real operating conditions of a company through disclosed information in the financial statements of the parent company and consolidated statements. In this study listed companies from Taiwan stock market and over-the-counter are selected as our research samples covering the years 2005 to 2009, and Tobin's Q is applied as our research model to

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Chao, Chung-Sheng, and 趙崇聖. "Non-Financial Information Disclosure Regulation and Global Governance." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/t73u5x.

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碩士<br>國立清華大學<br>科技法律研究所<br>106<br>In order to improve public trust in listed companies, Taiwan Stock Exchange (TWSE) and Taipei Exchange (TPEx) released corporate social responsibility report regulation in 2014. Company's capital stock has achieved no less than NT$10 billion and in certain industries must disclose CSR reprt. Furthermore, TWSE and TPEx demand companies in certain industries to obtain CPA’s opinion letter. With non-financial information which CSR report provided, Taiwan Index Plus corporation launched Taiwan ESG Index to guide stock market with clear a view. Investors and stake

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潘美娥. "An Analysis of Impact of Disclosure from Financial Statements for “Available for Sale Assets”." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/09622897331682463541.

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碩士<br>國立彰化師範大學<br>商業教育學系<br>95<br>The purpose of this paper explain what is the difference between enterprise by using the old accounting standard and new accounting standard for the financial instruments investment. Then analysis financial accounting standard No.34 related “available for sale financial assets” the subject in the financial statements for different classified account title, will have any influence to enterprise's financial statements. When enterprise engaged in bond and interest investment in old accounting standard, enterprise should use “the short-term investment” and “the

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