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[PDF] Top 20 An exploratory study of the understandability of listed companies’ annual reports

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An exploratory study of the understandability of listed companies’ annual reports

An exploratory study of the understandability of listed companies’ annual reports

... of understandability in ...different understandability levels can be established, people will be able to use accounting terms more accurately in annual ...of annual reports will not be ... See full document

11

Triple Bottom Line Reporting in Annual Reports: A Case Study of Companies Listed on the Stock Exchange of Thailand (SET)

Triple Bottom Line Reporting in Annual Reports: A Case Study of Companies Listed on the Stock Exchange of Thailand (SET)

... World economic development faces social and environmental impacts that result in social problems, global warming, natural disasters and pollution. Therefore, many corporations take as much responsibility for social and ... See full document

24

Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies

Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies

... of annual reports of U.S.–listed Asian ...to study its effect on ...Asian companies from nine countries listed on NYSE/NASDAQ, that are registered and reporting with the ...that ... See full document

18

Risk disclosures in annual reports of Dutch listed companies during the years 2005 2008

Risk disclosures in annual reports of Dutch listed companies during the years 2005 2008

... the study of Beretta & Bozzolan (2004) the quality of risk disclosures does not only depend on the quantity of disclosure, but also on the content, the richness of the disclosed ...the annual report. ... See full document

106

Listed Companies' Engagement with Diversity: A Multi Jurisdictional Study of Annual Report Disclosures

Listed Companies' Engagement with Diversity: A Multi Jurisdictional Study of Annual Report Disclosures

... of reports, suggesting that ‘comply or explain’ could work much better if monitoring bodies moved from simply a formal role of verifying if the corporate governance statement is published to checking whether the ... See full document

109

Financial and Non Financial Determinants of Corporate Social Responsibility

Financial and Non Financial Determinants of Corporate Social Responsibility

... .The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in Jordan were used as a basis for the ...that ... See full document

12

The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam

The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam

... financial reports is understood that financial statements must be published to users when they need them to make decisions, because information loses its usefulness if it is not available when ...financial ... See full document

14

A multimodal Goffmanian analysis of impression management behaviour in the annual reports of listed Australian companies

A multimodal Goffmanian analysis of impression management behaviour in the annual reports of listed Australian companies

... similar study located in an extensive search of the literature, Ogden and Clarke [2005] also identified annual reporting strategies consistent with specific impression management ...the annual ... See full document

344

Impact of incentives to voluntarily disclose corporate governance information in annual reports: an empirical study of Malaysian publicly listed companies

Impact of incentives to voluntarily disclose corporate governance information in annual reports: an empirical study of Malaysian publicly listed companies

... This study investigates the extent to which a company‟s corporate governance quality is related to (a) its voluntary disclosure of corporate governance information, (b) the incentives factors that affect the ... See full document

11

Impact of incentives to voluntarily disclose corporate governance information in annual reports: an empirical study of Malaysian publicly listed companies

Impact of incentives to voluntarily disclose corporate governance information in annual reports: an empirical study of Malaysian publicly listed companies

... in annual reports compared to smaller firms (Bujaki & McConomy ...the study uses total assets to measure a company‟s size instead of market ... See full document

192

Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure

Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure

... empirical study of A-share listed companies to find impact factors of listed companies’ internal control information ...the listed compa- nies’ internal control information ... See full document

8

Disclosure of Corporate Governance Practices in Indian Tourism Companies

Disclosure of Corporate Governance Practices in Indian Tourism Companies

... published annual reports of Indian tourism companies listed on BSE during the period of three years from 2013 to ...This study based on secondary ...this study include board of ... See full document

19

Why Companies Choose the Cost Model Over Fair Value for Investment Property? Exploratory Study on Indonesian Listed Companies

Why Companies Choose the Cost Model Over Fair Value for Investment Property? Exploratory Study on Indonesian Listed Companies

... shareholders due to separation of control of a company in between them, better known as agency conflict (Dennis & McConnell, 2003). In an agency conflict, agents, which are managers of a company, may take actions ... See full document

16

Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies

Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies

... why companies in certain industries disclose more voluntary information than companies in other industries is the extent of regulation associated with the ...this study may support the argument. This ... See full document

28

The Factors that Influenced the Extent of Corporate Social Responsibility Disclosure (CSRD): Evidence from Malaysia Abdul Wahid Bin Mohd Kassim, Raman Bin Noordin, Junainah Jaidi, Amran Bin Harun

The Factors that Influenced the Extent of Corporate Social Responsibility Disclosure (CSRD): Evidence from Malaysia Abdul Wahid Bin Mohd Kassim, Raman Bin Noordin, Junainah Jaidi, Amran Bin Harun

... This study has investigated whether the extent of CSRD in annual reports of Malaysian public listed companies is associated with four of variables Audit Committee dominated by Malay ... See full document

5

Discretionary Disclosure of Listed Non‑Financial Firms in an Emerging Market: Evidence from Ghana

Discretionary Disclosure of Listed Non‑Financial Firms in an Emerging Market: Evidence from Ghana

... firm’s annual reports indicated companies information and financial information categories as the highest disclosure levels with both disclosing ...a study of non‑financial listed firms ... See full document

15

GREEN ACCOUNTING PRACTICES IN BMW GROUP

GREEN ACCOUNTING PRACTICES IN BMW GROUP

... The overall study observed BMW group maintain Green Accounting practices are good. They are followed environmental accounting in profitable manner. Company produced core products like diesel vehicles are replaced ... See full document

8

Internal Control, External Audit and Earnings Management: Evidence from Chinese Listed Companies

Internal Control, External Audit and Earnings Management: Evidence from Chinese Listed Companies

... of listed companies in the robustness test is taken from the DIB internal control and risk management ...the listed companies of Shanghai and Shenzhen on Main Board are required to be ... See full document

12

An exploratory study of the association between <em>SORL1</em> polymorphisms and sporadic Alzheimer’s disease in the Han Chinese population

An exploratory study of the association between <em>SORL1</em> polymorphisms and sporadic Alzheimer&rsquo;s disease in the Han Chinese population

... Abstract: In previous studies, we reported that the sortilin-related receptor, L (DLR class) A repeats containing (SORL1) gene single nucleotide polymorphisms (SNPs) are associated with the risk of sporadic Alzheimer’s ... See full document

6

An Exploratory Study on the Antimicrobial Activity of Cetirizine Dihydrochloride

An Exploratory Study on the Antimicrobial Activity of Cetirizine Dihydrochloride

... elaborate in vitro study, the drug was tested against 42 different strains of bacteria belonging to both Gram- positive and Gram-negative genera. Six S. aureus three Bacillus sp., one Enterococcus, Three E. coli, ... See full document

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