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Working paper
Extensions in Accounting Disclosure
In: Prentice-Hall Contemporany Topics in Accounting Series
The relationship between CSR disclosure and accounting conservatism: The role of state ownership
In: Journal of International Accounting, Auditing and Taxation
SSRN
Voluntary Disclosure of Accounting Ratios and Firm-Specific Characteristics: The Case of GCC
In: Journal of Financial Reporting and Accounting Volume 18 Issue 2 2020
SSRN
Corporate attributes and disclosure of accounting information: Evidence from the big five banks of China
In: Journal of public affairs, Band 21, Heft 3
ISSN: 1479-1854
The disclosure is important for taking optimum decisions of the interested users and results research aims to evaluate the extent of disclosure of information reported in annual reports and its relationship with corporate attributes made by the banking companies in China. The study reports that the average percentages of disclosure of information in the annual reports of the sample banks are satisfactory and have significant variation among the disclosure scores of the sample banks over the study period. Moreover, the study reports that there is no significant relationship between the extent of disclosure and the corporate attributes such as return on equity, return on assets, capital adequacy ratio, loan to deposit ratio, dividend payout ratio, debt‐equity ratio, and cost to income ratio of the sample banks during the study period.
SSRN
SSRN
Political interests and governmental accounting disclosure
In: Journal of accounting and public policy, Band 8, S. 199-217
ISSN: 0278-4254
Rules-versus judgement-based accounting disclosure in the UK
In: Journal of accounting and public policy, Band 23, Heft 6, S. 441-455
ISSN: 0278-4254
SEC poised to crack down on environmental accounting and disclosure
In: Environmental claims journal, Band 5, S. 443-451
ISSN: 1040-6026
Financial Accounting and Disclosure in Banking
In: Chapter in forthcoming 4th Edition of the Oxford Handbook of Banking
SSRN
Economic process accounting. Full disclosure
In: Systems research and behavioral science: the official journal of the International Federation for Systems Research, Band 21, Heft 6, S. 663-680
ISSN: 1099-1743
AbstractRecent economic events may be forcing the current system of public disclosure of financial information to an evolutionary cusp. The current system of disclosure has been developing over the last seven decades. It was born in an effort to introduce governance to markets without interfering with their useful processes. A choice was made against government regulation and for required public disclosure backed by an independent auditor function. The realization of the degree of auditor independence envisioned and needed has been evasive. It now seems necessary to enhance the disclosure aspect of the system to offset the weakness of achievable auditor independence. This article suggests that fairly minor changes in currently used accounting information systems can support public disclosure of the actual measurements taken by accountants on economic processes. These values should be disclosed to support the accountant‐adjusted values, much like a physician's disclosure of medical test results supports his or her diagnosis. Copyright © 2004 John Wiley & Sons, Ltd.
Black sheep on green pastures-prevention and disclosure of accounting fraud in the federal republic of germany- a study on the effectiveness of the legal guidelines for preventing and disclosing accounting fraud
In: http://hdl.handle.net/10952/1260
According to a study of KPMG in 2010 the share of companies regarding white collar crime as a serious problem for economy increased by nine percent in 2006 to 2010. Blue chips companies even valued this problem at ninety percent. It was assumed that the extend of economy crimes will increase further. The German Federal Office of Criminal Investigation stated that white collar crime is responsible for more than 4 Billion €, which exceeds fifty percent of the total damage for the year 2011. Criminal offences in financial statements, the topic of this investigation started in spring 2011, are mainly carried out without being realised. Therefore it is impossible to furnish reliable figures in undetected crimes; however according to appropriate literature it is estimated up to 80 percent. The reasons for this are seen in insufficient regulations of legal guidelines by a number of authors. The focus should especially be directed to the question how the measures of detection and prevention of accounting fraud are presented by the government and how their efficiency is estimated. Therefore the ¿Catalogue of Measures to Strengthen Companies¿ Integrity and to Protect Investors¿ of 2003 and the resulting legitimation are the central point. The issue of this investigation is to find out how the companies registered in the DAX, MDAX, SDAX and Tec-DAX estimate the efficiency of the Catalogue of Measures of the government in regard to its intention. Hereby the estimation of the efficiency of individual points is reflected and is listed in a ranking by the companies. In addition companies are asked for the estimation of further appropriate and possible measures and the evaluation of the cost-benefit-ratio of the measures taken by the companies. The results of the investigation presented in the following are based on the evaluation of questionnaires sent to 160 companies registered in the four DAX segments in the time of the end of April to the beginning of December 2012. The results show that the representatives of the companies assess the legal regulations concerning the disclosure and prevention of accounting fraud on the whole as helpful. The majority of the companies claim that the legal implementation of the ¿10-Point-Program¿ of the government can be considered sufficient for their own company with regard to disclosure and prevention of accounting fraud. Only one of five possible suggested measures for the prevention and disclosure of accounting fraud was accepted. Concerning the cost-benefit ratio the majority of the companies state that the costs overweigh the benefits. Whereas the effect of legal measures is differently discussed in the literature, the evaluation by big companies can be defined as sufficient concerning legal regulations but companies even criticise them with regards to the costs. The given results of the survey correspond to KPMG¿s research dated 2012, which state, that concerning white-collar-crime-affected companies the number of falsifications of annual statements respectively financial information decreased during spring 2010 and summer 2012 from 13 percent to 3 percent. ; Administración y Dirección de Empresas
BASE
Updated illustrations of accounting policy disclosure: a survey of applications of APB opinion no. 22
In: Financial report survey 15
The influence of IAS/IFRS on the CCCTB, tax accounting, disclosure and corporate law accounting concepts: "a clash of cultures"
In: EUCOTAX series on European taxation 23