Editorial for AJP-Cell Physiology 1 2 Onward and Upward with Transparent Research Reporting 3 4 Josephine C. Adams 5 Editor-in-Chief. 6 7 School of Biochemistry, University of Bristol, Bristol, BS8 1TD, UK. 8 [email protected] 9 10 In 2015, APS Council and the APS Publications Committee, the latter led by 11 Dr. Curt D. Sigmund, began an initiative on the transparency of research 12 report...

As with any important policy decision, the question of mandated disclosure for private equity must weigh potential benefits against costs implementation. At 2022 Private Equity Research Symposium hosted by Oxford University, Oxford's Ludovic Phalippou and UNC-Chapel Hill's Gregory Brown debated merits greater financial reporting companies. Phalippou's arguments in favor more center on lack alig...

Companies around the world are increasingly expected to report their greenhouse gas emissions. Currently there are various formulas to calculate emissions, and there are different reporting formats. Most of the reporting formats are paper-based or non-readable-by-machine formats. The emissions of companies will influence their accounting results due to ‘cap & trade’ systems or environmental tax...

This paper investigates the impact of the mandatory adoption of the eXtensible Business Reporting Language (XBRL) on the performance of listed state-owned enterprises (SOEs) and non-SOEs. Building on institutional theory, we hypothesize and determine that non-SOEs benefit from the adoption of XBRL by operating more effectively, which results in better performance. Due to the institutional facto...

The creation of accounting transactions has been changed from a manual to computerized recording. In many operational applications the accounting entries are generated as a byproduct of the underlying transactions (such as sales), thus making it possible to shorten the existing delays in creation of accounting data. Under this method it is possible to issue financial statements monthly or weekl...

In 2006, Egypt issued new standards to be in line with the International Financial Reporting Standards (IFRS). The Egyptian Accounting (EAS) were created intention of making financial statements more comparable and transparent, they replaced country’s previous 1997 2002 standards. This study aims investigate how these modifications EAS affect market volatility (MV) earnings quality (EQ) such a ...

Recently, uncertainty has dominated global financial markets. Companies are struggling with their balance sheets while merges and acquisitions (M&A) happens on a more frequent basis. This calls for highly accurate corporate performance data, which serve as the ground truth for M&A decisions. Conventional financial reporting approach has drawn criticism from both investors and analysts, attribut...

A growing commitment from companies to implement circular economy (CE) strategies demands the development of guidelines for consistent related external communication. The fields non-financial reporting and sustainability are well established with numerous available international frameworks approaches; however, there is still an absence standardised principles procedures publishing progress on c...

Developments in Blockchain technology and their increasing adoption have prompted examination of intersections with organizational internal control systems. Technological solutions leveraging blockchain reportedly enhance operational effectiveness efficiency, core objectives. Such improvements could increase financial non-financial reporting reliability facilitate regulatory compliance. The Com...