Business and Financial Reporting
INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS): A NEW ILLUSTRATION IN THE INTERNATIONAL BUSINESS
... International Financial Reporting Standards (IFRS) in India, Institute of Chartered Accountants of India (ICAI) had adopted and converges with the International financial Reporting Standard ...
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The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition?
... of financial reporting has been enriched by a new specific term: “business ...in financial reporting, the investigation of its proper meaning is still an uninflated topic of ...in ...
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IMPACT OF FINANCIAL REPORTING QUALITY ON FIRM’S FINANCIAL PERFORMANCE
... expansion, business globalization, bigger demand for information & transparency among stakeholders, investors and society; market agents try to find their grip in the quality of financial ...
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Financial Reporting: Long Term Change of Financial Ratios
... and Business Management describes the trend line of financial ratios in these firms having a zero slope and small deviations from the trend ...on financial ratios between non-failing and failing ...
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Applying Digital Analysis on Corporate Governance and the Financial Reporting Quality during Global Financial Upheavals
... of financial statement deviation (FSD) and have demonstrated that the FSD model can remedy the fundamental defects of the accrual model (DA) in the detection of financial reporting ...the ...
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USE OF VISUALIZATION IN DIGITAL FINANCIAL REPORTING: THE EFFECT OF SPARKLINE
... complex business decision making also need “insight” and insight is a sudden discovery of a solution to a problem which results in a subjectively catastrophic experience (Weisberg ...
134
Financial reporting in Lithuania
... specific business conditions, type of business, and invoking the Business Accounting ...Standards. Business Accounting Standards are based on principles and they are not influenced by taxation ...
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Voluntary financial reporting on the internet
... Internet financial reporting ...to financial reporting could well be ...their business operations than domes- tic owners and it might be expected that foreign ownership would lead to a ...
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Are positive reactions to bad news plausible? the consideration of fraud detection in audit and reporting delays
... fraudulent financial reporting and asset misappropriation, their impacts on a firm can be ...fraudulent financial reporting to exaggerate firm performance and thereby obtain a larger bonus, or ...
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A Study of Business Responsibility Reports of Indian Companies for the Financial Year 2014-15, with Special Reference to Global Reporting Standards
... and reporting have been evolved with a view to measuring the sustainable ...of financial information to social and environmental ...sustainability reporting by focusing on their core activities and ...
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Determine the Impact of the Related Party on the Financial Reporting Quality Using Factor Analysis - Case Study of Algerian Institutions -
... a business environment changes and revealed the weaknesses in financial reporting quality, and highlighted the need to improve the quality of accounting system, governance processes and the audit, in ...
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Quality of Financial Reporting, Investment and Quality of Disclosure: With Stressing on Type of Financing
... conditions, financial, economic, political crisis and legal and ownership requirements led to companies had been demanding for more ...of financial reports (Bushman and Smith, ...
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The Responses of Malaysian Public Listed Companies to the IFRS Convergence
... In the globalised economy, successful multinational corporations continually expand their business internationally. They have a tendency to follow or imitate multinational organisational behaviors to achieve the ...
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Does Financial Reporting Quality and CSR Disclosure Influence the Efficiency of Investment?
... Beside financial reporting quality, another factor that can also influence investment efficiency is the CSR ...their business activities in, and the business related to natural resources are ...
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The Paradigm Shift from Financial Reporting to Integrated Reporting
... For the first problem, the target audience according to Barker and Kasim and that according to Stubbs and Higgins are different. Barker and Kasim [3] clarify a user-oriented perspective in The Corporate Report stating ...
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International Financial Reporting Standards (IFRS) for International Accounting and Financial Integration: with special focus on Wipro Limited of India
... International* Financial* Reporting* Standards* (IFRS)* as* acceptable* standards* for* assessment* of* the* financial* health* of* a* company* across* the* ...operate* business* in* several* ...
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EFFECT OF INFORMATION TECHNOLOGY ON CORPORATE FINANCIAL REPORTING IN NIGERIA
... the business world is changing at a faster ...modern business, especially regarding the accounting ...of business and accounting practice (Hunton, 2002; Efendi, ...
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Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
... interim financial reporting by the same principles as at financial year ...any financial reporting date because of the need to determine inventory quantities, costs and net realizable ...
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Disaggregated Financial-Accounting Information for Users (Concrete Measures for Improving International Financial Reporting)
... of business and with the growing popularity of the conglomerates business forms has become clear that enhanced financial reporting can not provide users with enough information to make ...
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An assessment of corporate finance strategies and practices by the business organizations in Ethiopia
... under financial reporting and analysis indicated that, a significant majority of owners of business organizations do not prepare interpret and analyze monthly financial statements because of ...
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