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Готові списки джерел за темами / Corporate accounting disclosure

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Добірка наукової літератури з теми "Corporate accounting disclosure"

Автор: Grafiati

Опубліковано: 10 січня 2023

Оновлено: 28 січня 2023

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Статті в журналах з теми "Corporate accounting disclosure"

1

Bloomfield, Robert J. "A Pragmatic Approach to More Efficient Corporate Disclosure." Accounting Horizons 26, no. 2 (June 1, 2012): 357–70. http://dx.doi.org/10.2308/acch-10261.

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SYNOPSIS This paper uses a Pragmatic theory of language (drawn from philosophy and linguistics) to diagnose the causes of excessive financial disclosure and propose a regulatory solution. The diagnosis is that existing disclosure regulations are one sided, effectively encouraging firms to disclose any information that might be relevant, but failing to discourage disclosure of information that adds little to what investors already know. This one-sidedness limits investors' ability to draw inferences that items the firm chooses not to disclose are not newsworthy (an inference Pragmatic theorists call “implicature”). The solution is to encourage or require firms to supplement comprehensive disclosures with an “elevated” disclosure that is brief enough to force firms to be selective in choosing what information to include. Regulations can enhance implicature through rules that prohibit firms from elevating disclosures that are less newsworthy than disclosures that are not elevated.

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2

Alnabsha, Abdalrhman, Hussein A. Abdou, Collins G. Ntim, and Ahmed A. Elamer. "Corporate boards, ownership structures and corporate disclosures." Journal of Applied Accounting Research 19, no. 1 (February 12, 2018): 20–41. http://dx.doi.org/10.1108/jaar-01-2016-0001.

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Purpose The purpose of this paper is to investigate the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour. Design/methodology/approach Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan listed and non-listed firms between 2006 and 2010. Findings First, the authors find that board size, board composition, the frequency of board meetings and the presence of an audit committee have an impact on the level of corporate disclosure. Second, results indicate that ownership structures have a non-linear effect on the level of corporate disclosure. Finally, the authors document that firm age, liquidity, listing status, industry type and auditor type are positively associated with the level of corporate disclosure. Research limitations/implications Future research could investigate disclosure practices using other channels of corporate disclosure media, such as corporate websites. Useful insights may be offered also by future studies by conducting in-depth interviews with corporate managers, directors and owners regarding these issues. Practical implications The evidence relating to the important role that corporate governance mechanisms play in shaping the expectations relating to the level of corporate voluntary and/or mandatory disclosures may be useful in informing investor decisions, as well as future policy and regulatory initiatives. Originality/value This paper contributes to the existing literature by examining the governance-disclosure nexus relating to both mandatory and voluntary disclosures in both listed and non-listed firms operating in a developing country setting.

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3

Elberry, Noha, and Khaled Hussainey. "Does corporate investment efficiency affect corporate disclosure practices?" Journal of Applied Accounting Research 21, no. 2 (April 13, 2020): 309–27. http://dx.doi.org/10.1108/jaar-03-2019-0045.

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PurposeThe authors examine the impact of corporate investment efficiency on corporate voluntary disclosure for a sample of UK non-financial companies.Design/methodology/approachThe authors use a sample of FTSE All-Share firms for the period of 2007–2014. Disclosure scores are collected from Corporate Financial Information Environment (CFIE). They follow Biddle et al. (2009) and Chen et al. (2011) in measuring corporate investment efficiency.FindingsThe authors find that high level of performance-related disclosure is associated with high level of corporate investment efficiency, while high level of good news information is associated with low level of corporate investment efficiency. They also find evidence on a bidirectional relation between disclosure and corporate investment efficiency.Research limitations/implicationsThe authors’ findings would be of importance to stakeholders and corporations. Stakeholders' investment decisions could be facilitated by understanding the disclosures provided by their firms and how these firms' performance is presented. Corporations become aware of the language which must be used to signal their performance.Practical implicationsCorporations become aware of the language which must be used in their disclosures. As firms may reflect their efficient investments but not in the form of good news in order to avoid revealing their competitive advantage to competitors.Originality/valueThis paper adds to disclosure studies by introducing a new variable, corporate investment efficiency, as a determinant of corporate disclosure practice.

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4

Hoelscher, Seth A. "Voluntary hedging disclosure and corporate governance." Review of Accounting and Finance 19, no. 1 (June 10, 2019): 5–29. http://dx.doi.org/10.1108/raf-01-2018-0001.

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Purpose This paper aims to investigate the implications of governance quality on a firm’s information environment in the context of voluntary changes in hedging disclosures made by oil and gas companies. Design/methodology/approach The research utilizes a Factiva-guided search to hand-collect public disclosures related to changes in hedging policies along with the hand collection of financial derivatives positions and operational hedging contracts data using 10-K filings. The paper addresses self-selection bias, which typically plagues voluntary disclosure studies, by implementing a Heckman (1979) two-step model to estimate the decision process, make changes in their hedge program and, conditional on making changes to their hedging activities, provide disclosure. Findings Oil and gas firms with relatively poor governance are more likely to voluntarily disclose hedging changes and do so more frequently (substitution hypothesis). There is evidence that poorly governed firms in the presence of large shareholders (i.e. high institutional ownership) are more likely to provide transparency of hedging policy changes. Originality/value This is the first study to combine hand-collected changes in hedging voluntary disclosures and hand-collected derivative position data to investigate the interaction of corporate governance and voluntary disclosure. The sample allows for analysis between three sub-samples: companies that do not make changes in hedging and do not hedge, firms that make changes in their hedging policies but do not disclose the changes during a given year and companies that change their hedging activities and provide voluntary disclosure. This unique setting helps to alleviate concerns of self-selection bias associated with voluntary disclosure.

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5

Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (November 4, 2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonetheless, disclosure practices did vary by entity size and performance. Analysis of 2015 disclosures contingent on 2013 disclosure practice indicates that disclosure changes are consistent with a pattern of mean reversion. Practical implications Evidence that low disclosers increased disclosure and high disclosers reduced disclosers is consistent with the idea that sustainability disclosure is not so much driven by any ethical considerations, but rather by a desire to not be a disclosure outlier. Reliance on voluntary disclosure to achieve a socially desired level of disclosure is unlikely to bear fruit. Originality/value This paper contributes to the literature on sustainability by examining firm responses to change in disclosure regimes, and concluding that size and peer relativities drive the disclosure process.

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6

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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7

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

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8

Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (November 12, 2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

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PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the forward-looking disclosure. Financial firms tend to disclose less forward-looking information, however, they tend to disclose more forward-looking information after the 2008 global financial crisis. The authors also find negative relationships between the risk disclosure and both the number of non-executive members of the board of directors and duality role of the CEO.Research limitations/implicationsThe study uses the quantity of disclosure as a proxy for the quality of disclosure.Practical implicationsThe findings should help the users of corporate annual reports in Qatar to understand managerial incentives for reporting risk and forward-looking information. This should help regulators to set a proper set of disclosure rules. Moreover, this study increases our understanding of the behavior of international investors and the board characteristics (i.e. board size) in motivating risk and forward-looking disclosures in Qatari firms.Originality/valueThe authors provide the original empirical evidence on the impact of corporate ownership and board characteristics on risk and forward-looking disclosures for Qatari firms using two ways clustered error pooled panel regressions.

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9

Abraham, Santhosh, Claire Marston, and Edward Jones. "Disclosure by Indian companies following corporate governance reform." Journal of Applied Accounting Research 16, no. 1 (May 11, 2015): 114–37. http://dx.doi.org/10.1108/jaar-05-2012-0042.

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Purpose – The purpose of this paper is to investigate Indian companies’ compliance with the mandatory and voluntary corporate governance disclosure requirements of the Stock Exchange Board of India’s Clause 49. Design/methodology/approach – The authors develop a corporate governance disclosure index and sub-indices based on Clause 49. Annual reports of listed Indian companies are scored according to their disclosures in two periods – pre and post amendments to Clause 49. Findings – Indian companies are highly compliant with corporate governance disclosure requirements of Clause 49. Disclosure increases significantly after amendments to Clause 49 as the penalties for non-compliance increase in severity. Government controlled firms disclose significantly less than privately owned firms. Research limitations/implications – The findings are consistent with bonding theory and the authors note that the presence of an independent regulator (with powers to take action against violators) provides corporate India with additional incentives to comply with corporate governance reform. Practical implications – These findings have important implications for policy makers and regulators as they contribute to the debate on the choice between formal corporate governance regulation versus informal self-regulation. The study also has implications for understanding factors associated with the adoption of disclosure practices in general. Originality/value – This is the first study to examine disclosure compliance in a major developing country pre and post amendments to mandatory corporate governance requirements. Prior evidence indicates a low level of disclosure in India but our results demonstrate an improvement in line with our theoretical predictions that suggests, India is converging towards an Anglo-Saxon model of corporate governance.

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Louie, Judy, Kamran Ahmed, and Xu-Dong Ji. "Voluntary disclosures practices of family firms in Australia." Accounting Research Journal 32, no. 2 (July 1, 2019): 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.

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Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices. Findings The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information. Practical implications The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms. Originality/value There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.

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Дисертації з теми "Corporate accounting disclosure"

1

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

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2

Thi, Thu Thao D. (Duong). "The effect of corporate social responsibility disclosure on corporate financial performance:evidence from Vietnamese large listed firms." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201806062518.

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Corporate social responsibility (CSR) is gradually turning into a critical issue in business management. Over the decades, both theoretical and empirical literatures were concentrated on studying the effect of CSR on corporate financial performance. However, the results have been ambiguous and inconsistent. The purpose of this master thesis is to examine the relationship between CSR disclosure and Corporate Financial Performance in Vietnamese large listed firms, both on short-term and long-term profitability for a period of three years, from 2014 to 2016. Focusing the study in Vietnam helps to enrich the existing literature and bridge the research gap in a geographic sense. For the study purpose, different CSR theories such as economic agency, legitimacy and stakeholder theories are reviewed to provide extensive understanding towards CSR approaches. In addition, an overview of the general CSR application in developing countries is put forward to explain the differences between CSR in emerging markets and its manifestation in developed world. Current status of CSR practice in Vietnam and PESTEL analysis are also included to provide a macro analysis of Vietnamese market based on Political, Economic, Social, Technological, Environmental and Legal aspects. In this study, we performed linear regressions on the sample data in order to investigate the effect of CSR disclosure on corporate financial performance. CSR disclosure is measured by using a disclosure index which consists of environmental, social, economic and legal aspects. Content of annual reports and stand-alone CSR reports of each firm is examined and disclosure scoring scale is constructed for the purpose of measuring the level of CSR disclosures. For corporate financial performance, Return on Assets (ROA) and Tobin’s Q ratio were employed as measures of short-term and long-term profitability respectively. The results indicate that, in the short run, there is no significant relationship between CSR disclosure and corporate financial performance. However, in the long run, the study found a positively significant relationship between CSR disclosure and firms’ financial performance. The results are encouraging since it provides an empirical evidence that Vietnamese firms can be both socially responsible and financially successful. It is expected to make Vietnamese firms become more aware of the significance and importance of CSR practice. At the same time, strategic managers and socially responsible investors can take into account the reported results for sustainability and investment decision making processes.

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3

Wang, Yin. "Essays on Corporate Disclosure." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLH002.

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Cette thèse est articulée en trois chapitres et s’inscrit dans le domaine de la recherche empirique en comptabilité financière. Elle examine les déterminants et les conséquences de la communication des entreprises. Le premier chapitre étudie les effets réels de la communication financière sur les dépenses de publicité des entreprises. Le deuxième chapitre, co-écrit avec Thomas Bourveau et Vedran Capkun, étudie les conséquences réelles de la communication des résultats de recherche médicale sur les marchés financiers et sur la société. Le troisième chapitre, co-écrit avec Vedran Capkun et Yun Lou, analyse l’influence de l’information propriétaire communiquée par des concurrents d’une entreprise sur leurs produits sur la décision de cette entreprise de communication de ses propres informations propriétaires
This dissertation is composed of three chapters investigating the antecedents and consequences of corporate disclosure in the domain of empirical-archival financial accounting. The first chapter examines the real effects of firm disclosure and its timing on firm advertising investment. The second chapter, joint work with Thomas Bourveau and Vedran Capkun, documents the real consequences of pharmaceutical firms’ clinical trial disclosure in financial markets and on broader society. The third chapter presents a joint project with Vedran Capkun and Yun Lou, exploring intra-industry peer disclosure of proprietary information as antecedents of corporate disclosure decision at product level

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4

Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.

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5

Hui, Kai Wai. "Management forecast strategy and CEO disclosure credibility /." view abstract or download file of text, 2004. http://wwwlib.umi.com/cr/uoregon/fullcit?p3136421.

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Thesis (Ph. D.)--University of Oregon, 2004.
Typescript. Includes vita and abstract. Includes bibliographical references (leaves 89-93). Also available for download via the World Wide Web; free to University of Oregon users.

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6

Campbell, David. "Causes of variability in social disclosure in corporate reports." Thesis, Northumbria University, 2002. http://nrl.northumbria.ac.uk/3076/.

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Legitimacy theory as an explicator of longitudinal and cross-sectional variability in social and environmental disclosure is explored using a content analysis based method. Annual corporate reports are examined for ten UK FTSE 100 companies in five sectors over the year 1974 to 2000 by extracting word count data into the three categories of employee welfare, community and environmental disclosure. Eight hypotheses are generated, some of which are adapted from previous studies, to ''test for'' legitimacy theory. Three hypotheses test for intersectoral difference by disclosure category, three test for intrasectoral agreement by category and two test for correlation between environmental disclosure over time and environmental group membership in the UK.The ability of the study to yield certainty of explanation upon demonstration of hypotheses is constrained by the epistemogically ''semi-hard'' or ''indicative-only'' quality of the data. Data analysis is carried out and conclusions are drawn within these constraints.Evidence for a legitimacy-based explanation of disclosure variability is found where the categories are sufficiently resolved and circumscribed to discriminate by sector. In this study, community and environmental disclosure demonstrate this and thus provide evidence for a legitimacy-based explanation of social disclosure whilst employee welfare disclosure is found to be a less useful category for this purpose.

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7

Roitto, A. (Artturi). "Factors effecting Corporate Social Responsibility disclosure ratings:an empirical study of Finnish listed companies." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201305201282.

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As Corporate Social Responsibility (CSR) disclosure is becoming more common practise amongst companies, it is valuable to understand the underlying factors involved. The Goal of this thesis is to examine if the factors suggested by previous studies seem to have significance in a Finnish sample composed of 31 listed companies. As an ancillary research question linkage between Corporate Governance recommendation deviations and CSR ratings were examined. The research was executed by utilizing raw data from Thomson ONE Banker financial database, public information available in the 2012 annual reports, corporate governance statements and company web sites. This data was used to construct 10 independent variables. The CSRHub overall rating was applied to form the dependent variable. The raw data was then processed using linear regression. The results were limited as in many variables’ case no significance was found. Age and profitability factors alone had an anticipated affect on CSR disclosure ratings, but other variables fell short when trying to demonstrate positive or negative significant linkages. Average age of board members showed negative significant relationship with CSR ratings at a 1 % level, profitability at a 5 % level. The relative homogenous nature of Finnish listed companies can be argued to hinder the results. It is unlikely that the variables used in this thesis have such insignificant affect on CSR disclosure in all situations. It can be argued that the Finnish cultural environment is most likely the cause of the variables’ indifference. Finland is seen as a “model student” of the European Union and this cultural atmosphere might be the single most powerful determinant. More important than any specific company characteristic. It would be highly interesting to see more studies thriving to examine this perspective.

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8

Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures." Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.
A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)

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9

Farrington, Sukari. "The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations." Thesis, University of South Florida, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10642038.

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I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link between CSR investment and cooperation. When CSR investment is disclosed, cooperation is highest when both managers invest in CSR. Further, managers who invest in CSR are more sensitive to CSR disclosure information than managers who do not invest in CSR. Managers who invest in CSR are more cooperative when they receive a signal their partner also invested in CSR. Managers who do not invest in CSR do not attend to CSR disclosure information and are equally cooperative when partnered with a CSR investor or a non-CSR investor. Finally, when CSR investment is not disclosed, managers who invest in CSR are no more likely to cooperate than managers who do not invest in CSR. Although CSR is widespread, little is known about why managers invest in CSR or disclose CSR information. This study has implications for practitioners and academics on CSR by demonstrating a potential benefit of CSR investment and disclosure, mitigating relational risk in business collaborations.

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Mercer, Maureen Ann. "The credibility consequences of managers' disclosure decisions." Access restricted to users with UT Austin EID Full text (PDF) from UMI/Dissertation Abstracts International, 2001. http://wwwlib.umi.com/cr/utexas/fullcit?p3038189.

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Книги з теми "Corporate accounting disclosure"

1

Nangia, Raj Sethi. Disclosure practices of corporate sector: A comparison between MNCs and Indian corporates. New Delhi: New Century Publications, 2005.

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2

Carter, A. J. Environmental accounting: Corporate disclosure and the role of the accountant. Manchester: UMIST, 1993.

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3

W, Dean G., ed. Indecent disclosure: Gilding the corporate lily. New York: Cambridge University Press, 2007.

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4

Corporate social accountability: Disclosures and practices. New Delhi: Mittal Publications, 1995.

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5

R, Graham John. The economic implications of corporate financial reporting. Cambridge, MA: National Bureau of Economic Research, 2004.

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6

Board, Auditing Practices. Disclosures relating to corporate governance. (London): Auditing Practices Board, 1993.

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Board, Auditing Practices. Disclosures relating to corporate governance. (London): Auditing Practices Board, 1994.

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8

Board, Auditing Practices. Disclosures relating to corporate governance. (London): Auditing Practices Board, 1995.

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9

Solomon, J. Corporate governance and accountability. 3rd ed. Hoboken, N.J: Wiley, 2010.

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10

Board, Auditing Practices. Disclosures relating to corporate governance (supplement). (London): Auditing Practices Board, 1996.

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Частини книг з теми "Corporate accounting disclosure"

1

Feneir, Imad Mohamed. "Corporate Social Responsibility Disclosure (CSRD)." In Contributions to Finance and Accounting, 265–92. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72624-9_12.

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2

Lombardi, Rosa. "The Corporate Sustainability Reporting and Disclosure." In SIDREA Series in Accounting and Business Administration, 31–77. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81127-3_2.

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3

Ito, Kunio, Tetsuyuki Kagaya, and Hyonok Kim. "Ex-post Information Value of Risk Disclosure." In International Perspectives on Accounting and Corporate Behavior, 189–222. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_9.

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4

Saeed, Sayed Mohamed, and Adel M. Sarea. "Corporate Social Responsibility Disclosure: Evidence from Bahrain." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 191–206. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6808-8_12.

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5

Tanaka, Yuki. "The Effect of Continuous Disclosure of Environmental Report." In International Perspectives on Accounting and Corporate Behavior, 247–59. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_11.

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6

Adamu, Musa Uba. "Audit Committee Composition and Corporate Risk Disclosure in Emerging Country." In Regulation of Finance and Accounting, 355–75. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99873-8_28.

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7

Günther, Thomas. "Accounting for Innovation: Lessons Learnt from Mandatory and Voluntary Disclosure." In Innovation and International Corporate Growth, 319–32. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-10823-5_19.

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8

Kim, Hyonok. "The Effects of Risk Disclosure on Evaluation of Management Forecast Revisions." In International Perspectives on Accounting and Corporate Behavior, 223–46. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_10.

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9

Suzuki, Tomohiro. "Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change." In International Perspectives on Accounting and Corporate Behavior, 285–309. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_13.

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10

Tsumuraya, Shoichi. "Effects of Biased Earnings Forecasts: Comparative Study of Earnings Forecasts Disclosures by US and Japanese Firms." In International Perspectives on Accounting and Corporate Behavior, 311–30. Tokyo: Springer Japan, 2014. http://dx.doi.org/10.1007/978-4-431-54792-1_14.

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Тези доповідей конференцій з теми "Corporate accounting disclosure"

1

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

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2

Christina, Silvy, and Nico Alexander. "Corporate Governance, Corporate Social Responsibility Disclosure and Earnings Management." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.14.

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3

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

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4

Mohd Ali, Mazurina, and Dennis Taylor. "Content analysis of corporate risk disclosure in Malaysia." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.26.

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5

Tasios, Stergios, Evangelos Chytis, Evangelia Proniou, and Alexandra Charisi. "COVID-19 pandemic and its impact on the accounting profession." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp9.

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Анотація:

The pandemic significantly altered the working environment due to the shift to remote working, redesigned office functions and reengineered working protocols (Parker, 2020). In addition, employee stress levels increased, their autonomy and perception of hierarchy changed and relatedness within organizations was impaired (Delfino & van der Kolk, 2021). While most accounting literature focused mainly on public budgeting, accounting education, financial markets, public sector and corporate disclosure (Rinaldi, 2022) little research has been conducted on the accounting profession per se. Early results suggest that professionals employed in the accounting industry were significantly affected by the COVID-19 pandemic (Carungu, Di Pietra, & Molinary, 2021, Heltzer & Mindtak, 2021, Papadopoulou & Papadopoulou, 2020). The purpose of this study is to examine the impact of the pandemic on the accounting profession focusing on professionals who provide bookkeeping and taxation services to corporations and individuals

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6

Chrisworo, Citra Laksmi, and Erina Sudaryati. "Islamic Values and Voluntary Corporate Governance Disclosure." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007020106990704.

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7

Gunawan, Barbara, and Linda Kusumastuti Wardana. "Analysis Factors Affecting Disclosure of Corporate Social Responsibility." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.026.

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8

Wijesinghe, K. N. "Current Context of Disclosure of Corporate Social Responsibility in Sri Lanka." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af81.

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9

Kristyanto, Claudia Maharani, and I. Putu Sugiartha Sanjaya. "The Impact of Each Element of Corporate Social Responsibility Disclosure on Firm Value." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.25.

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10

Indarti, Maria Goreti Kentris, Taswan Taswan, Batara Daniel Bagana, and Afifatul Janah. "Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.080.

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