The Company’s Internal Characteristics and Mandatory Disclosure Size of Web-Based Financial Reporting
نویسندگان
چکیده
منابع مشابه
Mandatory Disclosure and Financial Contagion∗
The paper analyzes the welfare implications of mandatory disclosure of losses at financial institutions when it is common knowledge that some banks have incurred losses but not which ones. We develop a model that features “contagion,” meaning that banks not hit by shocks may still suffer losses because of their exposure to banks that are. In addition, banks in our model have profitable investme...
متن کاملMandatory Financial Reporting and Voluntary Disclosure: Evidence from Mandatory IFRS Adoption*
Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an exogenous improvement to mandatory financial reporting, we document evidence supporting a complementary effect between mandatory and voluntary disclosures. We find that firms in countries that adopted IFRS in 2005 experience an increase in both the likelihood and frequency of management earnings forecasts r...
متن کاملInternal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
متن کاملLimited Attention, Information Disclosure, and Financial Reporting
This paper models firms’ choices between alternative means of presenting information, and the effects of different presentations on market prices when investors have limited attention and processing power. In a market equilibrium with partially attentive investors, we examine the effects of alternative: levels of discretion in pro forma earnings disclosure, methods of accounting for employee op...
متن کاملThe 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 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: Journal of Economics, Business & Accountancy Ventura
سال: 2017
ISSN: 2088-785X,2087-3735
DOI: 10.14414/jebav.v19i3.627