This article describes the procedures by which accounting standards are established in the United States. It illustrates the application of those procedures in practice, by describing how they are being applied to develop standards for accounting for inflation. The United States has a unique institutional structure for the promulgation of accounting standards a private sector Financial Accounti...

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

The goal of corporate spin-offs, as a restructuring technique, is to create better value for both the divesting firm and its subsidiary/ division. These transactions lead creation independent, publicly traded entities, which are called spun-off subsidiaries. In this study, we examine effect board independence directors’ industry experience on market performance subsidiaries by setting two main ...

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...

The purpose of this study was to determine the effects education and composition Board Directors on performance firms listed at Bombay Stock Exchange (BSE). target population explanatory research comprises top performers service sector Exchange. secondary data from financial statements annual reports companies covering year 2015-19 considered for study. correlation matrix linear regression anal...