The Sarbanes-Oxley Act of 2002 (SOX) was established to strengthen internal controls over financial reporting by U.S. public firms and, as a consequence, to increase investor and stakeholder confidence in published financial reports. Among the many SOX provisions, SOX 404 requires an annual assessment by the firm’s executive management and external auditor of the firm’s internal controls over f...

The paper analyzes scientific sources and highlights the meaning of concept "non-financial reporting" gives features non-financial reporting. influence risks on increasing financial value is also substantiated. Introduction. Capital market participants are increasingly prioritizing importance information. Sustainability reporting have become a central concern among business leaders, investors, ...

This paper illustrates the application of a developed global fund reporting ontology (GFRO) for efficient financial reporting. The GFRO extends Financial Industry Business Ontology (FIBO). Existing reporting financial information systems lack the ability to integrate data from heterogenic sources and provide unified and consistent financial reports that will comply with regulations. This study ...

Scholars have long suspected that people behave differently when their actions will be observed by or revealed to others. We hypothesize financial reporting reveals managers' lead managers take better align with investor interests. test this hypothesis an experiment in which we manipulate the availability of a report managerial actions. Our evidence shows leads manager choose reinvestment and r...

The purpose of this study was to investigate the relationship between stock futures fall risk with non-transparent financial reporting at three levels of size, efficiency and return on equity, in the period 2010 to 2014 was in Tehran Stock Exchange. The population of the study are all companies listed in Tehran Stock Exchange. Data collected and calculated by using Excel software Eviews 7 been ...