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Accounting Information Disclosure

Determinants of Quality Accounting Information Disclosure

Determinants of Quality Accounting Information Disclosure

... output, disclosure quality had a positive relationship with size, institutional ownership, performance and earnings per share while firm leverage had a negative relationship with disclosure ...of ...

8

Research on Accounting Information Disclosure of the NEEQ Market

Research on Accounting Information Disclosure of the NEEQ Market

... of accounting information disclosure is very ...counting information disclosure is that enterprises directly or indirectly issue the fiancé information that will make a big ...

5

Corporate Governance and Accounting Information Disclosure in the Nigerian Banking Sector

Corporate Governance and Accounting Information Disclosure in the Nigerian Banking Sector

... on accounting information ...the information disclosed by the companies that will ensure the kind of decision that will be taken by the public and this will have a ripple effect on the industry of ...

22

Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania

Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania

... the information of mandatory disclosure on tangible assets, which allows for making an assumption that on average, the accounting information disclosure quality was low (DQI 21–40) ...

25

Examining the Impact of Information Disclosure Quality and Conservatism on Accounting Information of Companies Listed on the Tehran Stock Exchange

Examining the Impact of Information Disclosure Quality and Conservatism on Accounting Information of Companies Listed on the Tehran Stock Exchange

... of accounting information, specially earning were used which improve financial reporting ...financial accounting transparency has significant and positive effect on value relevance of ...

8

The Psychological Attraction Approach to Accounting and Disclosure Policy

The Psychological Attraction Approach to Accounting and Disclosure Policy

... imperfect accounting rules, such as political pressure group activities (Watts and Zimmerman 1979), including agency problems on the part of politicians and regulators, and political activity by accounting ...

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Company Disclosure of Information

Company Disclosure of Information

... and disclosure obligations such as displaying the company’s name, publishing director’s names on business letters and displaying the company’s details on its ...

9

CHALLENGES AND DISCLOSURE PRACTICES OF HUMAN RESOURCE ACCOUNTING

CHALLENGES AND DISCLOSURE PRACTICES OF HUMAN RESOURCE ACCOUNTING

... Till date, a number of models for monetary as well as non- monetary valuation of human resources have been developed and suggested; still one does not find a generally accepted approach, as all the models/ approaches for ...

15

Public Sector Accounting Standards and Financial Reporting in Central Region County Governments, Kenya

Public Sector Accounting Standards and Financial Reporting in Central Region County Governments, Kenya

... crucial information in financial reports among county governments with a mean of more than 2 while earnings, changes in capital, turnover or income were less useful to the users among the county governments in ...

86

The Impact of Voluntary Accounting Disclosure in the Financial Reports to Rationalize the Investors Decisions in Industrial Companies Listed in the Amman Stock Exchange

The Impact of Voluntary Accounting Disclosure in the Financial Reports to Rationalize the Investors Decisions in Industrial Companies Listed in the Amman Stock Exchange

... voluntary accounting disclosure in the financial reports on the rationalization of the decisions of investors in the industrial companies listed In the Amman Stock Exchange (ASE), and to identify the most ...

6

Accounting Information System:  An Application of Information Technology in the Area of Accounting

Accounting Information System: An Application of Information Technology in the Area of Accounting

... M/s Ranbaxy Laboratories Ltd. A pharmaceutical company has its corporate office in Delhi and has chemical division at Mohali near Chandigarh. This company started its chemical plant at Mohali in 1974 and establish ...

15

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency

Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency

... public information affect the informativeness of stock prices as signals of the fundamental ...the information role of public information makes the stock price a more accurate signal of the ...

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The Role of Electronic Performance in the Accounting Disclosure of Multinational Companies

The Role of Electronic Performance in the Accounting Disclosure of Multinational Companies

... financial information to its ...reporting. Disclosure in financial reporting is a potentially important means for management to communicate firm’s performance and position to outside ...Enhanced ...

8

Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies

Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies

... ratio disclosure is associated with the performance of a ...more information to signal their good quality to investors, and accounting ratios can be one form of voluntary ...ratio disclosure, ...

28

The process of disclosure: Mothers' experiences of communicating X Linked carrier risk information to at risk daughters

The process of disclosure: Mothers' experiences of communicating X Linked carrier risk information to at risk daughters

... initial disclosure should be by the parents, who know the child best, they felt that this should be with the support and advice of health professionals (Forrest et ...risk information to their ...

11

Perceptions among accountants, auditors and users of IAS in preparing annual accounts: the case of Kuwait

Perceptions among accountants, auditors and users of IAS in preparing annual accounts: the case of Kuwait

... TICK IAS 1 revised Presentation of Financial Statements effective 1 July 1998 IAS 2 Inventories IAS 4 Depreciation Accounting IAS 5 Information to be Disclosure in Financial Statements t[r] ...

115

IAS 2, Inventories   A Closer Look

IAS 2, Inventories A Closer Look

... International Accounting Standards Committee (IASC) issued the Exposure Draft E2, Valuation and Presentation of Inventories in the Context of the Historical Cost ...International Accounting Standards Board ...

7

The impact of the disclosure of accounting information upon aspects of industrial relations

The impact of the disclosure of accounting information upon aspects of industrial relations

... of accounting is because the form that accounting takes is ultimately tied to the social conditions in which it has arisen - in the case of contemporary accounting, ...of accounting because; ...

387

Research on Information Disclosure of Social Responsibility of Petroleum Enterprises in China—Take Petro China (Company Code: 601857) as an Example

Research on Information Disclosure of Social Responsibility of Petroleum Enterprises in China—Take Petro China (Company Code: 601857) as an Example

... multinationals’ accounting practices, stating that "Enterprises have the obligation to define policies, make decisions and take action in accordance with social ...

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