Zombie lending, financial reporting opacity and contagion

... injection, zombie, and financial reporting opacity 32 5.2.6 Alternative measures of reporting opacity 34 5.2.7 Alternative measures of zombie 35 5.3 Financial reporting opacity and contagion ... 25 5.2.1 Zombie lending and earnings manipulation 25 5.2.2 Zombie lending and the evolution of financial reporting opacity 28 5.2.3 Zombie lending, earnings...

Ngày tải lên: 09/09/2015, 11:30

Ngày tải lên: 23/09/2015, 08:53

... corporate governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting quality ... functions of corporate governance is to ensure the quality of the financial reporting process According Sloan (2001) the financial information is the first sou...

Ngày tải lên: 02/01/2015, 17:33

... corporate governance on the financial reporting quality of Portuguese companies The major reference case studies on the relationship between corporate governance and the financial reporting quality ... between the size of the board of directors and the quality of financial reporting The empirical evidence provided by Anderson, Mansi and Reeb...

Ngày tải lên: 06/01/2015, 19:49

... of Small and Medium sized Enterprises, users and user needs of financial reports, accounting and financial reporting standard for Small and Medium – sized Enterprises Trying to define Small and ... and disclose the very detailed information required by the standard Is there a need for accounting and financial reporting standard for Small an...

Ngày tải lên: 17/02/2014, 09:20

Ngày tải lên: 07/03/2014, 08:20

... development of storage facilities and other resources capable of providing ancillary services; and accounting and financial reporting matters as they relate to recovery of costs for electric storage technologies, ... INFORMATION: 135 FERC ¶ 61,240 UNITED STATES OF AMERICA FEDERAL ENERGY REGULATORY COMMISSION Third-Party Provision of Ancillary Services...

Ngày tải lên: 29/03/2014, 20:20

... Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproductio...

Ngày tải lên: 03/06/2014, 00:50

... moneyness of options between the pre and post periods for disclosure (recognition) As Murphy’s [1999] findings suggest, some firms grant options based on the number and others grant options based on the ... disclosure- only financial reporting regime versus a recognition regime The purpose is to understand how recognition versus disclosure in financial...

Ngày tải lên: 03/06/2014, 01:05

... INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary Dr Roger Hussey Dr Audra Ong John Wiley & Sons, Inc INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK ... INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and...

Ngày tải lên: 14/08/2014, 05:20