Research, Standard Setting, and Global Financial Reporting
نویسندگان
چکیده
منابع مشابه
The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS
According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...
متن کاملImplications of XBRL - financial reporting research opportunities
XBRL is a computer language add-on that facilitates the rendering of financial information. Its development has been accompanied by claims that XBRL will, among other things, lead to continuous reporting and eliminate financial reporting differences including differences between jurisdictional GAAP. These discussions have largely ignored the literature on voluntary disclosures and earnings mana...
متن کاملBusiness strategy and financial reporting readability
Business strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of business strategy on corporate financial reporting readability. In doing so, Fog and Fletch indices are employed to measure financial reporting ...
متن کاملSetting the standard for translational cancer research.
As we all know, this is an exciting time for cancer research. Owing to the efforts and dedication of individuals working around the globe, we are witnessing great progress in our understanding of the biology of cancer and unprecedented development of new cancer biomarkers and therapeutics. All of these advances will undoubtedly have a positive impact on the lives of cancer patients as these dis...
متن کاملReporting guidelines in global health research
Reporting guidelines have become important tools in health research. They improve the accuracy, completeness and transparency of reporting most important aspects of research studies [1]. This is particularly important not only for accurate evaluation of the methodological quality of research and validity of the results, but also increases the quality of evidence synthesis from health research f...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Foundations and Trends® in Accounting
سال: 2006
ISSN: 1554-0642,1554-0650
DOI: 10.1561/1400000002