The lack of uniform approaches to the deve­lopment non-financial reporting, presence various international standards makes it impossible deve­lop optimal ways developing such reporting in Ukraine, which worsens CSR information provision domestic business entities. pur­pose this study is determine deve­loping based on inter­national with aim implementing Ukraine. For this, general scientific and...

In recent years, financial reporting as a tool for communicating income and finances to the outside world has been subject of numerous studies. The dissemination this document impacts various areas community life. Generally speaking, is studied from point view rules preparation accounting principles that must be applied truthful transparent. However, in addition these issues, one cannot overloo...

BACKGROUND Hospitals facing financial uncertainty have sought to reduce nurse staffing as a way to increase profitability. However, nurse staffing has been found to be important in terms of quality of patient care and nursing-related outcomes. Nurse staffing can provide a competitive advantage to hospitals and as a result of better financial performance, particularly in more competitive markets...

Fraudulent financial reporting has become an important issue in accounting profession, the implementation of self-assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause fast losses to government income, as well as losses to the users of financial reports; several recent Studies have examined the...

In this study, we examine the relationship between financial literacy and bank reporting transparency for a sample of banks from U.S. Following prior literature, employ discretionary loan loss provisions (DLLP) as our primary measure transparency. We argue that their customers can influence managers’ behaviors with respect to both mechanics provisioning opportunistic actions. Financially litera...

This study investigates the impact of the quality of disclosures of financial reports of the listed firms in Taiwan under her first full adoption of International Financial Reporting Standards (IFRS) in 2013. We select the semi-annual reports of firms in the three main industry sectors of high technology, financial service, and biotechnology representing 80% of the capital market in the first y...