Top PDF The voluntary disclosure of the value added statement in annual reports of Italian listed companies
The voluntary disclosure of the value added statement in annual reports of Italian listed companies
... The basic idea is to consider the incremental con- tribution (in value) by a firm over the goods and services received from outside (intermediate goods). As a consequence, from the total costs incurred by a ...
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Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies
... operations, voluntary disclosure in corporate annual reports is becoming more important to the business community in making ...decisions. Voluntary disclosure serves many roles ...
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An evaluation of voluntary disclosure in the annual reports of commercial banks: Empirical evidence from Libya
... increased voluntary disclosure of information by the company’s managers will enable them to lower the company's cost of capital through reducing investor uncertainty (Schuster and O’Connell, ...(1997) ...
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Value Added Statement: A Part of Social Responsibility Reporting
... the value added statement has increased, with a total of 74 companies in the top 100 producing VAS in ...200 companies listed in the industrial sector of Johannesburg Stock ...
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Discretionary Disclosure of Listed Non‑Financial Firms in an Emerging Market: Evidence from Ghana
... for voluntary disclosure is not upheld in greater ...firm’s annual reports indicated companies information and financial information categories as the highest disclosure levels ...
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EFFECT OF FINANCIAL PERFORMANCE ON VOLUNTARY DISCLOSURE OF LISTED FINANCIAL FIRMS IN NIGERIA
... The disclosure principle in accounting requires that financial statements present the most useful amount of relevant information that is necessary in order not to be ...Published annual reports are ...
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The Level of Voluntary Electronic Disclosure in Jordanian Companies and Factors that Influence the Level of this Disclosure: An applied study on Jordanian Companies listed in Amman Stock Exchange
... weighted disclosure index, interviews, and questionnaires, since this research used the un-weighted disclosure index, that is, all items were took the same significance for ...weighted disclosure ...
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Analysis Reporting Disclosure of Corporate Social Responsibility Disclosure of Manufacturing Companies
... Sustainability report reflection that illustrates the extent of corporate social responsibility towards their stakeholders. Report of the Global Reporting Initiative (GRI), which is expressed in the World Business ...
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Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis
... Table 4 presents the result of top twenty institutions that contributed papers related to disclosure of information in the companies’ annual reports. In general, analysis has show 98 different ...
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Risk Disclosure Patterns among Jordanian Companies: An Exploratory Study during Covid-19 Pandemic
... risk disclosure and then to distribute the risk items to the relevant ...the disclosure practices as outlined in Omar and Simon (2011) in order to develop the current disclosure ...risk ...
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Financial reporting in emerging capital markets : a case study of Ghana
... in Ghana 15.4.5 Extent of Disclosure in Annual Reports in Ghana 15.4.6 Impact of Firm Size on Disclosure in Annual Reports in Ghana 15.4.7 Impact of Listing Status on Disclosure in Annua[r] ...
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The Extent and Determinants of Voluntary Disclosures in Annual Reports: Evidence from Banking and Finance Companies in Sri Lanka
... of voluntary disclosure level implies that companies reveal the information which they can easily find and there is a lack of forward looking information and Competitive environment and ...measure ...
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The value added statement: An appeal for standardisation
... The aim is to achieve a sustainable annual rate of real Gross Domestic Product (GDP) growth of 4.5% over the period 2004-2009, and at least 6% over the period 2010-2014. By 2014 poverty and unemployment have to be ...
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Financial and Non Financial Determinants of Corporate Social Responsibility
... to disclosure, corporate financial performance ....The annual reports determine a sample of 60 industrial companies listed on the Amman Stock Exchange for a period from 2006 to 2010 in ...
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Risk disclosures in annual reports of Dutch listed companies during the years 2005 2008
... Botosan (2004) concludes in his research that the quality of risk disclosure is very hard to measure and that there exists a positive relationship between the quantity and quality of risk information. Quantifying ...
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A multimodal Goffmanian analysis of impression management behaviour in the annual reports of listed Australian companies
... the value of the desired outcomes that impression management behaviour is likely to ...The value of the material and intangible benefits that flow from a good organisational reputation is likely to be much ...
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Assessment of the added value of the Twente Photoacoustic Mammoscope in breast cancer diagnosis
... The medical, social, industrial and technical backgrounds of the panel members influence their judgments about the importance of the decision criteria and the value of the diagnostic devices. Therefore it is ...
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The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII)
... The companies listed at shariah index should fulfill the shariah aspects in their operating activity and information ...CSR disclosure and match with the shariah ...
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The Masters’ Control: How Ownership Structure Influences the Communication of Financial Ratios
... greater disclosure of information voluntarily ...CEO statement on internal control, audit committee charter, continuous disclosure policy and independent audit committee (Taylor, 2008; Aripin et ...
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An exploratory study of the understandability of listed companies’ annual reports
... Some Western scholars also provide clues for solving this problem. Lee and Tweedie (1977) pointed out that not only do understanding differences exist between accounting terms and daily life terms, but also “different ...
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