Corporate Governance : Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms

Corporate Governance : Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms PDF Author: Bruce J. (Bruce Joseph) McConomy
Publisher:
ISBN:
Category :
Languages : en
Pages : 36

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Corporate Governance : Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms

Corporate Governance : Factors Influencing Voluntary Disclosure by Publicly Traded Canadian Firms PDF Author: Bruce J. (Bruce Joseph) McConomy
Publisher:
ISBN:
Category :
Languages : en
Pages : 36

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Book Description


Corporate Governance A Survey of OECD Countries

Corporate Governance A Survey of OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264106073
Category :
Languages : en
Pages : 108

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Book Description
This survey examines the systemic issues at the forefront of the corporate governance debate and discusses how OECD countries have responded.

Corporate Governance in Less Developed and Emerging Economies

Corporate Governance in Less Developed and Emerging Economies PDF Author: Matthew Tsamenyi
Publisher: Emerald Group Publishing
ISBN: 184855253X
Category : Business & Economics
Languages : en
Pages : 565

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Book Description
Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.

The Influence of Financial Performance on Voluntary Disclosure

The Influence of Financial Performance on Voluntary Disclosure PDF Author: Seet Meng Chan
Publisher:
ISBN:
Category :
Languages : en
Pages : 185

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Book Description
This study examines the relationship between a firm's financial performance and its voluntary disclosure practices using a mixed methods approach. The quantitative phase investigates the extent to which different aspects of financial performance of Singapore's public-listed companies affect their voluntary disclosure of strategic, non-financial and financial information in annual reports. The qualitative phase utilizes views from annual report users on the relative importance of different types of information, factors beyond performance variables likely to influence voluntary disclosure as well as how tlie quality of corporate reporting can be enhanced to better Abstract serve information needs. The findings reveal that on the whole financial performance does not influence voluntary disclosure witlithe exception of leverage. The influence of leverage was limited to the disclosure of strategic information. Environmental influences peculiar to Singapore may have contributed to these findings. Voluntary disclosure practices in Singapore are also driven by diverse factors such as stakeholder expectations, stage of a business life cycle, management philosophy and industry herd behavior. Although the information needs of these interviewees were largely served by annual report disclosures, current practices fell short of interviewees' expectations in a number of ways, such as the common failure to provide a clear account for a change in financial performance and the lack of precise indications of management's future plans. Suggestions on how to address specific information needs were also highlighted in this study, which aims to provide some insights to regulators, companies and investors on the disclosure phenomenon in Singapore.

Corporate Narrative Reporting

Corporate Narrative Reporting PDF Author: Mahmoud Marzouk
Publisher: Taylor & Francis
ISBN: 1000760790
Category : Business & Economics
Languages : en
Pages : 406

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Book Description
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

Trends in Emerging Markets Finance, Institutions and Money

Trends in Emerging Markets Finance, Institutions and Money PDF Author: Duc Khuong Nguyen
Publisher: MDPI
ISBN: 3039364855
Category : Business & Economics
Languages : en
Pages : 250

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Book Description
Since the waves of financial liberalization in the 1980s, emerging market economies have been accessible to foreign investors. Altogether, they contributed up to 43.8% of the global GDP in 2018, and many of them, such as China, India, Bangladesh, Philippines, Myanmar and Vietnam from 2010 to 2019, are among the fastest-growing economies in the world. Given the high economic growth, the assets issued by companies in emerging markets are viewed as a new set of investment opportunities for global investors and fund managers who seek to improve the risk-adjusted performance of their portfolios. In addition to their risky profile due to the lack of transparency as well as stable and matured institutions, their recent development path faces a number of challenges arising not only from the slow pace of economic reforms but also from their increased integration with the world. Geopolitical risks, the US–China trade wars, and rising policy uncertainty around the world are expected to reduce their growth potential and performance. This Special Issue dedicates special attention to the current dynamics of emerging financial markets, as well as their perspectives of development as a key driver for sustainable firms and economies. Accordingly, the focus is particularly placed on market integration and interdependence, valuations and risk management practices, and the financing means for inclusive growth.

ICO-ASCNITY 2019

ICO-ASCNITY 2019 PDF Author: Hidayatul Ihsan
Publisher: European Alliance for Innovation
ISBN: 1631902385
Category : Social Science
Languages : en
Pages : 400

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Book Description
As an annual event, 1st International Conference on Applied Science, Business and Humanity (ICo-ASCNITY) 2019 brought the agenda to assembly together researcher, academics, experts and professionals in examining selected theme by applying multidisciplinary approaches. In 2019, this event held in 1-2 November at Grand Inna Hotel and Convention, Padang – Indonesia. The conference from any kind of stakeholders related with Accounting, Business, Art and Tourism, Language and Education was refereed before being accepted for publication. The double-blind peer reviewed was used in the paper selection.

The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries

The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries PDF Author: Bahaaeddin Alareeni
Publisher: Springer Nature
ISBN: 3030692213
Category : Technology & Engineering
Languages : en
Pages : 2139

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Book Description
This book introduces the students, researchers and practitioners into the subject and enabling technologies and applications pertaining to of technology, entrepreneurship and business development through research articles, case studies etc. It is primarily intended for academic purposes for learners of computer Science, management, accounting and information systems disciplines, economics,- entrepreneurship. Publishing chapters in the book is new innovative idea to spread the book in the Middle East and Arab countries and make the book achieve more sales. As many students in all levels, graduates and undergraduates in addition to research, professionals are not able to get sufficient resources because of the language concern.

The Oxford Handbook of Economic and Institutional Transparency

The Oxford Handbook of Economic and Institutional Transparency PDF Author: Jens Forssbaeck
Publisher: Oxford University Press
ISBN: 0199917701
Category : Political Science
Languages : en
Pages : 619

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Book Description
In recent years, the term 'transparency' has emerged as one of the most popular and keenly-touted concepts around. In the economic-political debate, the principle of transparency is often advocated as a prerequisite for accountability, legitimacy, policy efficiency, and good governance, as well as a universal remedy against corruption, corporate and political scandals, financial crises, and a host of other problems. But transparency is more than a mere catch-phrase. Increased transparency is a bearing ideal behind regulatory reform in many areas, including financial reporting and banking regulation. Individual governments as well as multilateral bodies have launched broad-based initiatives to enhance transparency in both economic and other policy domains. Parallel to these developments, the concept of transparency has seeped its way into academic research in a wide range of social science disciplines, including the economic sciences. This increased importance of transparency in economics and business studies has called for a reference work that surveys existing research on transparency and explores its meaning and significance in different areas. The Oxford Handbook of Economic and Institutional Transparency is such a reference. Comprised of authoritative yet accessible contributions by leading scholars, this Handbook addresses questions such as: What is transparency? What is the rationale for transparency? What are the determinants and the effects of transparency? And is transparency always beneficial, or can it also be detrimental (if so, when)? The chapters are presented in three sections that correspond to three broad themes. The first section addresses transparency in different areas of economic policy. The second section covers institutional transparency and explores the role of transparency in market integration and regulation. Finally, the third section focuses on corporate transparency. Taken together, this volume offers an up-to-date account of existing work on and approaches to transparency in economic research, discusses open questions, and provides guidance for future research, all from a blend of disciplinary perspectives.

Quarterly Journal of Finance and Accounting

Quarterly Journal of Finance and Accounting PDF Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 422

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Book Description