نتایج جستجو برای: financial reporting reliability
تعداد نتایج: 371988 فیلتر نتایج به سال:
In recent years, financial reporting as a tool for communicating income and finances to the outside world has been subject of numerous studies. The dissemination this document impacts various areas community life. Generally speaking, is studied from point view rules preparation accounting principles that must be applied truthful transparent. However, in addition these issues, one cannot overloo...
Fraudulent financial reporting has become an important issue in accounting profession, the implementation of self-assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause fast losses to government income, as well as losses to the users of financial reports; several recent Studies have examined the...
In this study, we examine the relationship between financial literacy and bank reporting transparency for a sample of banks from U.S. Following prior literature, employ discretionary loan loss provisions (DLLP) as our primary measure transparency. We argue that their customers can influence managers’ behaviors with respect to both mechanics provisioning opportunistic actions. Financially litera...
This study investigates the impact of the quality of disclosures of financial reports of the listed firms in Taiwan under her first full adoption of International Financial Reporting Standards (IFRS) in 2013. We select the semi-annual reports of firms in the three main industry sectors of high technology, financial service, and biotechnology representing 80% of the capital market in the first y...
Among models and information about economic phenomena which help to understand how enterprises produce value, Accounting and Financial Reporting still play a leading and regulative role. The regulative role is established by enforceable International Financial Reporting Standards (IFRS). Ontology engineering methods, which have proven to cope with difficult standardization issues, are seldom us...
This paper models firms’ choices between alternative means of presenting information, and the effects of different presentations on market prices when investors have limited attention and processing power. In a market equilibrium with partially attentive investors, we examine the effects of alternative: levels of discretion in pro forma earnings disclosure, methods of accounting for employee op...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید