DETERMINAN LUAS ISLAMIC SOCIAL REPORTING DISCLOSURE
نویسندگان
چکیده
منابع مشابه
Limited Attention, Information Disclosure, and Financial Reporting
This paper models firms’ choices between alternative means of presenting information, and the effects of different presentations on market prices when investors have limited attention and processing power. In a market equilibrium with partially attentive investors, we examine the effects of alternative: levels of discretion in pro forma earnings disclosure, methods of accounting for employee op...
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This chapter examines reporting of health care errors (e.g., verbal, written, or other form of communication and/or recording of near miss and patient safety events that generally involves some form of reporting system) and these events’ disclosure (e.g., communication of errors to patients and their families), including the ethical aspects of error-reporting mechanisms. The potential benefits ...
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The intensity of negative emotions associated with event memories fades to a greater extent over time than positive emotions (Fading Affect Bias or FAB). In this study, we examine how the presence and behaviour of a listener during social disclosure influences the FAB and the linguistic characteristics of event narratives. Participants recalled pleasant and unpleasant events and rated each even...
متن کاملThe Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS
According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...
متن کاملError reporting and disclosure systems: views from hospital leaders.
CONTEXT The Institute of Medicine has recommended establishing mandatory error reporting systems for hospitals and other health settings. OBJECTIVE To examine the opinions and experiences of hospital leaders with state reporting systems. DESIGN AND SETTING Survey of chief executive and chief operating officers (CEOs/COOs) from randomly selected hospitals in 2 states with mandatory reporting...
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ژورنال
عنوان ژورنال: Equilibrium: Jurnal Ekonomi Syariah
سال: 2019
ISSN: 2502-8316,2355-0228
DOI: 10.21043/equilibrium.v7i2.5705