other dimensions of financial reporting

... The financial reporting of listed companies with at least one independet financial director on board is more reliable than that of those companies without Hypothesis 2b The financial reporting of ... The board of directors, as the core of corporate governance, will undoubtedly play a key role in supervising listed companies’ financial reporting process and the quality of financial reporting ... the quality of financial reporting Also, results show that the negative relation between leadership structure and the quality of financial reporting is not significant Table Results of Multi-Regression...

Ngày tải lên: 02/01/2015, 17:34

... strength of internal controls and integrity of financial reporting Thus, identifying the perceptions of these two key constituents should enhance our understanding of the importance of corporate ... provision of internal audit services to the audit client The impact on audit independence of the provision of other services to an audit client has been the subject of intense debate (Briloff, 1987; ... a review of the relevant literature, the results of an earlier survey of investors, auditors and directors (Goodwin and Seow, 2000) and the listing requirements of the Stock Exchange of Singapore...

Ngày tải lên: 06/01/2015, 19:49

Ngày tải lên: 06/01/2015, 19:49

... government officers, bank credit officers, and financial analysts The disclosure index was then weighted by the mean and the median of the users’ ranking of the importance of each of the items ... most of the previous studies conducted in this area of research, we weighted the indexes by the mean and the median of responses of seven users of the annual reports in Saudi Arabia The results of ... Sequence of liabilities Classification of current liabilities Total current liabilities Components of noncurrent liabilities Sequence of owners’ equity Sales or net sales Other revenue Cost of sales...

Ngày tải lên: 06/01/2015, 19:49

... spectrum of experience and points of view, assisted the Commission Definition of Fraudulent Financial Reporting For purposes of this study and report, the Commission defined fraudulent financial reporting ... management, and employees about the problem of fraudulent financial reporting 16 Chapter One OVERVIEW OF THE FINANCIAL REPORTING SYSTEM AND FRAUDULENT FINANCIAL REPORTING I Background to the Report ... allegations of fraudulent financial reporting or other misconduct The mechanism could take a variety of forms, such as the use of an ombudsman Such internal procedures offer a number of advantages...

Ngày tải lên: 06/03/2014, 19:20

... Audit Quality Division of Corporation Finance, Office of Chief Accountant Division of Corporation Finance, Office of Chief Counsel Division of Corporation Finance, Office of Mergers and Acquisitions ... 16150 MJDS Offerings – Eligibility Requirements Rights Offer Exchange Offer Business Combinations Offerings of Investment Grade Non-Convertible Debt or Preferred Securities Offerings of Other Securities ... Age of Financial Statements – Basics Age of Financial Statements – Interaction of S-X 3-05(b)(4) and Instruction to Item 9.01 of Form 8-K Foreign Business, Hostile Tender Offers, and Troubled Financial...

Ngày tải lên: 23/03/2014, 02:20

... to the 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 ... examples of new schedules that could be created or existing schedules that could be revised to report the financial and non -financial data of storage operations To provide for transparent reporting of ... included the following types of financial and nonfinancial operational data, among other possible items: (1) name and location of energy storage plant; (2) Megawatt hours (MWhs) of power purchased, generated,...

Ngày tải lên: 29/03/2014, 20:20

... nature of the control, and the results of those tests; (2) the sufficiency of the evidence of the effectiveness of the operation of the control obtained at an interim date; (3) the length of the ... the portions of audits of Executive Summary Observations From 2010 Inspections of Domestic Annually Inspected Firms Regarding Deficiencies in Audits of Internal Control Over Financial Reporting ... effectiveness of controls depends upon the mix of the nature, timing, and extent of the auditor's procedures.13/ Some types of tests, by their nature, produce greater evidence of the effectiveness of controls...

Ngày tải lên: 29/03/2014, 22:20

... for the firm Other theories offered for the emergence of conservatism have been attributed to the use of financial statements in debt and compensation contracts (the In Statement of Financial Accounting ... lower cost of equity capital Financial reporting of low quality earnings increases the risk of inefficient resource allocation and could increase the cost of capital The incidence of earnings ... 2005) Statement of Financial Accounting Standards (SFAS) No 144, Accounting for the Impairment or Disposal of Long-Lived Assets, reflects the demise of the pooling -of- interests method of accounting...

Ngày tải lên: 03/06/2014, 00:49

... 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 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...

Ngày tải lên: 03/06/2014, 00:50

... a median fair value of 7% of profits in 1996 and 11% of profits in 2004 I compare the terms of option grants and the properties of fair value estimation under a disclosure reporting regime to ... Kevin Weinfurt An abstract of a dissertation submitted in partial Fulfillment of the requirements for the degree of Doctoral of Philosophy in the Fuqua School of Business of Duke University 2008 ... versus disclosure in financial reporting affects both real actions—the number of ESOs granted and their contractual terms—and financial reporting decisions—managements’ estimates of volatility, dividend...

Ngày tải lên: 03/06/2014, 01:05

... the examples included in Appendix of ISA 600, which might indicate risks of material misstatements of group financial statements Management’s lack of knowledge of applicable laws and regulations ... www.adultpdf.com 11 Appendix Examples of Conditions or Events that may Indicate Risks of Material Misstatement of the Group Financial Statements These are examples of public sector related conditions ... paragraph A56, in the context of the public sector there may be a variety of transactions recorded only at the group level especially in the consolidated financial statements of the government Such...

Ngày tải lên: 19/06/2014, 21:20

Ngày tải lên: 23/08/2014, 23:25

... University of Michigan, University of Arizona, the University of California - Los Angeles, the University of Chicago, the University of North Carolina, the University of Utah, and the University of Washington ... validity of AQ as a proxy for financial reporting quality, we further show that our results are generally robust to the use of a financial reporting quality index based on the Wysocki measure of accruals ... standard deviation of the residuals of each model during the years t-5 to t-1 Our second measure of financial reporting quality (AQWi) is the ratio of the standard deviation of the residuals from...

Ngày tải lên: 02/01/2015, 17:34

... the quality of financial reporting H 2: The control by the blockholders affects the quality of financial reporting H 3: The control by the families affects the quality of financial reporting H ... authors underlined that the size of the board of directors can be associated with a good quality of financial reporting A reduced number of directors implies a high degree of coordination and communication ... which indicates a good quality of financial reporting (Ashbaugh et al., 2006) Hence, a high level of the standard deviation of the residuals entails a poor quality of information The model equation...

Ngày tải lên: 06/01/2015, 19:49

... President: Prof Dr Thomas Bieger Intangible Values in Financial Accounting and Reporting Stephan Grüber Intangible Values in Financial Accounting and Reporting An Analysis from the Perspective of Financial ... USERS OF FINANCIAL ACCOUNTING AND REPORTING INFORMATION 110 4.1 Introduction to the Chapter 110 4.2 Fundamentals of Financial Analysts 111 4.3 The Elements of Financial ... Methods of an Extended Business Reporting 93 3.4.2.2 Bottom-Up Methods of an Extended Business Reporting 100 3.5 Consequences for the Further Analysis 108 FINANCIAL ANALYSTS AS USERS OF FINANCIAL...

Ngày tải lên: 10/12/2016, 13:35

... Generally Financial Reporting Standards (IFRS) The purpose of the convergence effort is to help improve financial reporting information while also working toward the goal of one set of global ... System for of Incorporating u.s International Financial Reporting Standards into the Financial Reporting Issuers" "The Staff analyzed the fiscal 2009 annual consolidated financial statements of 183 ... perceived benefits of a single set of high-quality standards is that investors can read a set of financial statements globally accepted accounting of any company, understand the financial results,...

Ngày tải lên: 10/12/2016, 13:46

... EU and international financial markets on the basis of a single set of financial reporting standards’ (EU Financial Reporting Strategy: The Way Forward 2000, Commission of the European Communities, ... ‘Americanisation’ of international financial reporting standards The driving force behind the internationalisation of financial reporting and the predominance of the IFRSs was not a vague notion of globalisation ... IFRSs offers no conclusive evidence of their usefulness to users of financial reports; meanwhile there is an ongoing debate regarding the effectiveness of implementing high-quality financial reporting...

Ngày tải lên: 10/12/2016, 15:37

... developed a set of nine dimensions, some based on those of Hofstede and some on the ideas of other researchers (House et al 2002) It could be argued that these dimensions a better job of comparing ... However, as of the date of the financial statements, the Mexican tax authority has appealed the rulings and they have yet to be resolved CEMEX and Financial Reporting CEMEX and the SEC One of the ... committee Professor Monica Banyi stepped in as the official mentor on short notice and provided me with key advice Professors Dennis Caplan and Jared Moore, the other two members of my committee,...

Ngày tải lên: 10/12/2016, 17:16