FINANCIAL REPORTING CONSEQUENCES OF CAPITAL XENOPHOBIA

The Practice of Human Capital Reporting Among Australian Financial Institutions

Within the field of intellectual capital), human capital has received significant emphasis. This paper examines the reporting of human capital performance in the Australian banking sector, a context where human capital is important to competitive advantage. Utilising Sveiby’s (1997) Intangible Assets Monitor, a content analysis is performed of annual and special purpose reports. The paper finds...

Quality of Financial Reporting Choice: Determinants and Economic Consequences

I investigate the determinants and economic consequences associated with firms’ financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors’ demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial inform...

Consequences of Financial Reporting Failure for Outside Directors:

The 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...

Business strategy and financial reporting readability

Business strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of business strategy on corporate financial reporting readability. In doing so, Fog and Fletch indices are employed to measure financial reporting ...