Financial Reporting, Regulation and Information Asymmetry

This document has been produced with the financial assistance of the European Union. The views expressed herein can in no way be taken to reflect the official opinion of the European Union, and do not necessarily reflect the views of the OECD and its Member countries or of the beneficiary countries participating in the SIGMA Programme. “Saving the State” Again: Turks Face the Challenge of Europ...

The purpose of this study was to analyze the effect financial literacy and technology toward behavior. This type research is explanatory using a sample 389 undergraduate students at UIN Maulana Malik Ibrahim Malang from 2018-2021 class. We collected data through an online questionnaire (google form) analyzed it SEM-PLS with help SmartPLS 3 software. results indicates that had positive significa...

Several years ago, when panelist Mike Gion, senior vice president for Brookwood Group's Southwestern Operations, tried outsourcing, his bank employer was embarking on a cost savings initiative. With outsourcing a new concept and not really understood, he did a two-year study to find one service provider for all the skills needed. At the end of the study, his employer decided not to outsource. D...

Seeing a need to refresh the current guidelines, the Financial Accounting Standards Board (FASB) proposed an update to the financial accounting and reporting model for not-for-profit entities. In a response to solicited feedback, the board is now revisiting its proposed update and has set forth a plan to finalize its new guidelines. The FASB continues to solicit and respond to feedback as the p...