The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards calculating and presentation of data. Based on a sample CbCRs published by EU-headquartered multinational bank groups, we analyze behavior degree transparency across reports. We observe large heterogeneity with respect place publication CbCR, its content, readability data tables well list e...

The article covers the issue of compiling Management Report. need to implement a management report in Ukraine is caused by processes implementation European Union legislation on accounting national regulatory framework. purpose this complement annual financial statements with necessary information, which should contain reliable overview development, activities and condition, as well description...

The study examines the features of environmental disclosures in management reports medium and large enterprises Ukraine for 2018-2019, as well non-financial leading global companies, highlights positive aspects problematic issues terms information content, provides recommendations to improve approaches enhancement quality public confidence reports. methodological basis is Ukrainian regulatory f...

Reading manually annual and quarterly reports helps financial analysts and decision makers to judge companies’ financial performance. Professionals infer from a report not only the current financial performance and strategic outlook of a company but also its prospective financial performance. They have insightful methods to find some intuitive indications of the future financial performance of ...

The study aims to provide empirical evidence on the impact of corporate social responsibility (CSR) and accounting comparability (AC) earnings persistence (EP) in listed firms Vietnamese stock market. Data were collected from 76 companies that have disclosure financial statements, annual reports, CSR market period 2014 2017. used Generalized Method Moments (GMM) regression method evaluate corre...

Companies must publish financial reports on time. When market information is more important and this information is used to shape more effective decision-making. Although most companies, financial reports required by the authorities at intervals determined Speak but at the same time, it can be claimed that the delay in publishing the financial reports of a company to another company, the differ...