Accounting Disclosure Practices – An Over View

Propolis an over view

Mandatory Accounting Disclosure by Small Private Companies*

This article analyzes how mandatory accounting disclosure is grounded on different rationales for private and public companies. It also explores technological changes, such as computerised databases and the Internet, which have recently made disclosure of company accounts by small companies potentially less costly and more valuable, thanks to electronic filing and universal online access to cre...

Management Accounting Practices and Assemblages

The roles of accounting in shaping the economy are currently being rediscovered by This recent revival of interest in accounting marks a further stage in a curious pattern of alternate attention and neglect on the part of sociologists towards the practices that make the economy visible and measurable qua economy. This paper reviews the different ways in which accounting has been given a wider s...

Corporate aggregate disclosure practices in Jordan

In most cases authors are permitted to post their version of the article (e.g. in Word or Tex form) to their personal website or institutional repository. Authors requiring further information regarding Elsevier's archiving and manuscript policies are encouraged to visit: a b s t r a c t a r t i c l e i n f o Keywords: Jordan Mandatory and voluntary disclosure Annual reports Regulatory framewor...

ACCOUNTING WORKSHOP Managers’ cultural background and disclosure attributes

We examine how cultural background, inferred from a manager’s ethnicity, affects managers’ communication with investors. Using a sample of earnings conference calls transcripts with 26,430 executives from 42 countries, we find that managers from ethnic groups that have a more individualistic culture (i) use a more optimistic tone, (ii) exhibit greater self-reference, and (iii) make fewer apolog...