Accounting for information: information and knowledge in the annual reports of FTSE 100 companies
نویسندگان
چکیده
منابع مشابه
The Information Content of Accounting Variables in Companies Accepted in Tehran Stock Exchange (TSE)
Various researches have been carried out about benefits of accounting information and their influence on decision making of financial statements users. For example, many researches have examined the relationship between accounting variables and stock returns or stock price. This study determines and compares the relative and incremental content of accounting variables, too. For this purpose, th...
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Among the main factors in creating fundamental changes in the economic environment of Iran, we can name the generalization of ownership of economic enterprises, financing through public participation and privatization of public sectors and economic enterprises. In such circumstances, the transparency and good quality of financial information, which is the basis of optimal economic decisions of ...
متن کاملThe Information Content of Accounting Reports: An Information Theory Perspective
Is it possible to quantify the information content of accounting reports? If possible, then how? This study examines accounting as a classical communication system with the purpose of providing a framework with which to approach these fundamentally important questions. Information theory was established in the early-mid 20th century to describe the properties of classical communication systems....
متن کاملThe Effect of Information Technology on the Quality of Accounting Information
This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology ...
متن کاملThe roots of Knowledge and Information science
Knowledge and Information science is rooted in philosophy and its branches are in sociology. This does not impair its interdisciplinary position. In Iran, the name of "LIS" has undergone a little change and called "knowledge & Information Science (KIS)". Through this change, the importance of philosophy in this discipline has reached its highest level. Knowledge science has a great relationship...
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ژورنال
عنوان ژورنال: Strategic Direction
سال: 2010
ISSN: 0258-0543
DOI: 10.1108/sd.2010.05626kad.003