This paper illustrates the application of a developed global fund reporting ontology (GFRO) for efficient financial reporting. The GFRO extends Financial Industry Business Ontology (FIBO). Existing reporting financial information systems lack the ability to integrate data from heterogenic sources and provide unified and consistent financial reports that will comply with regulations. This study ...

Scholars have long suspected that people behave differently when their actions will be observed by or revealed to others. We hypothesize financial reporting reveals managers' lead managers take better align with investor interests. test this hypothesis an experiment in which we manipulate the availability of a report managerial actions. Our evidence shows leads manager choose reinvestment and r...

during the past two decades business and manufacturing have observed significant and radical changes. companies have used automation in the manufacturing, in order to improve quality and competency. it was expected that along with these changes, management accounting systems, which focus on monitoring and analyzing management decisions, should adapt with and encourage the changes. many authors ...

This study, conducted with a sample of Spanish listed companies during the period 1998-2008, examines the role of financial reporting quality and debt maturity in investment efficiency. The results show that financial reporting quality mitigates the overinvestment problem. Likewise, lower debt maturity can improve investment efficiency, reducing both overinvestment and underinvestment problems....

Using a large sample of EU non-financial firms over the period 2008–2018, this study examines effect 2014 Non-Financial Reporting Directive on corporate social responsibility (CSR) and finds that has led to an increase in CSR transparency performance. Further, it shows association between is stronger for smaller firms, highly followed by analysts headquartered countries with strong legal system...